Rev. Rul. 59-115

Section 5195(b) of the Internal Revenue Code of 1954, provides that no person shall remove any distilled spirits, at any other time than after sunrising and before sunsetting in any cask or package containing more than ten gallons, from any premises or building in which the same may have been distilled, redistilled, rectified, compounded, manufactured, or stored. Section 220.779 of the Distilled Spirits Regulations and section 225.582 of the Warehousing of Distilled Spirits Regulations provide that distilled spirits may not be removed at any other time than after sunrise and before sunset, in any cask or package containing more than ten gallons from any internal revenue bonded warehouses, or from any premises or building in which they have been distilled, redistilled, rectified, compounded, manufactured, or stored. Section 220.366a of the Distilled Spirits Regulations and section 225.351a of the Warehousing of Distilled Spirits Regulations further provide that the distiller or proprietor is to furnish daily to the storekeeper-gauger in charge, a schedule of operations which shall show all activities which require the immediate supervision or attention of a storekeeper-gauger. Held, a distiller or proprietor of an internal revenue bonded warehouse may remove taxpaid distilled spirits, by pipeline, from the cistern room of his distillery and from his internal revenue bonded warehouse to his contiguous rectifying plant or taxpaid bottling house at night, when the removal takes place under storekeeper-gauger supervision. Where the distiller finds it necessary to remove spirits by pipeline after regular business hours when a storekeeper-gauger is not normally assigned to the plant, he should make Alcohol and Tobacco Tax, Assistant Regional Commissioner, Alchol and Tobacco Tax, requesting permission for such operation and showing the necessity therefor.