Rev. Rul. 59-378

Section 225.993 of the Warehousing of Distilled Spirits Regulations, continued in effect on and after July 1, 1959, by section 170.371 of the Interim Miscellaneous Regulations Relating to Liquors, T.D. 6373, C.B. 1959-1, 712, requires that every person bottling distilled spirits in bond, except for export, shall attach to each bottle filled by him a caution notice which refers to sections 5008 and 5243 of the Internal Revenue Code of 1954. Sections 5008 and 5243 of the Code were superseded by sections 5205 and 5233 of the Code, as amended by the Excise Tax Technical Changes Act of 1958, P.L. 85-859, C.B. 1958-3, 92. Held, when new labels are printed, the caution notice should be corrected as follows:

This bottle has been filled and stamped under the provisions of sections 5205 and 5233, Internal Revenue Code. Any person who shall reuse the stamp affixed to this bottle or remove the contents of this bottle without so breaking the stamp affixed thereto as to prevent reuse, or who shall sell this bottle, or reuse it for distilled spirit, will be liable to the penalties prescribed by law.

Bonded warehousemen, may, of course, use their existing supply of labels, including labels on order, bearing the caution notice containing reference to sections 5008 and 5243 of the Code. Previously approved labels printed with the revised caution notice may be used without resubmission of the label for approval if no other change is made thereon.