Rev. Rul. 58-512

Advice has been requested whether a brewer who operates breweries in more than one region may file a claim, Form 1582-B, Drawback on Beer Exported, for drawback of tax on exported beer produced in one or more breweries within the same region with the Assistant Regional Commissioner of the region in which the beer was produced.

Section 252.154 of the regulations relating to Drawback on Liquors Exported provides, in part, that where the brewer operates more than one brewery in different regions, the brewer will file claim on Form 1582-B, with the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the region in which the principal office of the brewer is located.

Section 252.154 of the regulations facilitates the handling of a claim covering the product of two or more breweries operated in different regions by the same brewer, but it is not intended to prohibit such a brewer from filing a claim covering beer produced in one or more breweries in the same region with the Assistant Regional Commissioner of such region.

Accordingly, it is held that a brewer who operates breweries in more than one region, if he so elects, may file a claim for drawback of tax on exported beer with the Assistant Regional Commissioner of the region in which the beer was produced, provided the claim for drawback covers beer produced in one region only.