Rev. Rul. 59-368

Section 170.157 of subpart T, Temporary Rules, T.B. 6381, page 526, this Bulletin, as added to the Miscellaneous Regulations Relating to Liquor, provides that the tax determined on samples of distilled spirits withdrawn from bonded premises on and after June 24, 1959, shall be paid by return on Form 2522, Deferred Payment Return-Distilled Spirits Tax. Provisions are also made for the execution of Form 1615, Report of Tax Due on Samples of Distilled Spirits, for each return period. Held, where a proprietor is qualified to defer the payment of tax, the tax on samples shall be paid by return on Form 2522. Where a proprietor is not qualified to defer the payment of tax, the tax on samples shall be prepaid by return on Form 2521, Prepayment Return Distilled Spirits Tax. In either circumstance, the storekeeper-gauger should maintain a record, and submit a report of taxable samples on Form 1615 in accordance with the instructions on the June 1959 revision of that form. Instruction number two on that revision of Form 1615 is applicable only when the proprietor is qualified to defer payment of tax.