Rev. Rul. 61-64

Advice has been requested whether Bitrex (THS-839) may be used in lieu of tartar emetic in the manufacture of bay rum, alcoholado, or alcoholado type toilet waters made with specially denatured alcohol.

Section 5273(a) of the Internal Revenue Code of 1954 provides that any person using specially denatured distilled spirits in the manufacture of articles shall file such formulas and statements of process, submit such samples, and comply with such other requirements, as the Secretary of the Treasury or his delegate shall be regulations prescribe, and no person shall use specially denatured distilled spirits in the manufacture or production of any article until approval of the article, formula, and process has been obtained from the Secretary or his delegate.

Section 211.192 of the Distribution and Use of Denatured Alcohol and Rum Regulations requires that all bay rum, alcoholado, or alcoholado type toilet waters, made with specially denatured alcohol, shall contain 32 grains of tartar emetic or 0.5 avoirdupois ounce of sucrose octa-acetate in each gallon of the finished product.

Section 211.22(a) of the regulations permits the Director, Alcohol and Tobacco Tax Division, to approve an alternate method or procedure, in lieu of a method or procedure specifically prescribed in the regulations, under certain specified conditions and upon written application by the permittee.

Where difficulty is experienced in obtaining complete solubility of tartar emetic used in the manufacture of bay rum, alcoholado, or alcoholado type toilet waters, the permittee should consider the use of 0.5 avoirdupois ounce of sucrose octa-acetate in each gallon of finished product in lieu of tartar emetic. The Director, Alcohol and Tobacco Tax Division, will, however, act favorably upon proper application submitted by the permittee under the provisions of section 211.22(a) of the regulations, for the use, as an alternate procedure, of not less than 0.25 avoirdupois ounce of Bitrex (THS-839) in each 100 gallons of finished product in addition to any Bitrex used as a denaturant in specially denatured alcohol, Formula No. 40. The specifications for denaturing grade Bitrex (THS-839) are set forth in Revenue Ruling 60-286, C.B. 1960-2, 612.

Permittees manufacturing these products who do not file an application for, and receive, permission to use Bitrex (THS-839) must comply with the specific requirements of section 211.192 of the regulations.