Rev. Rul. 65-115

Revenue Ruling 58-336, C.B. 1958-1, 588, provides, in part, that a rectifier may use neutral spirits, of not less than 190 degrees of proof, meeting certain specifications, in the production of vodka by treatment of the spirits after reduction to vodka proof with 1 ounce of activated carbon for each 100 gallons of reduced spirits processed. The ruling requires that a sample of the neutral spirits be submitted to the Director, Alcohol and Tobacco Tax Division, Attention: Laboratory, for testing for compliance with the specifications contained in the ruling.

Under the ruling it would be necessary for a rectifier to submit a smaple of the neutral spirits or alcohol even though a sample of the same neutral spirits or alcohol had previously been submitted by the producer thereof and approved by the National Office Laboratory.

Held , where a representative sample of neutral spirits or alcohol, submitted by the producer, has been approved by the National Office Laboratory for use in the production of vodka under Revenue Ruling 58-336, the producer will be informed by letter from the Director, Alcohol and Tobacco Tax Division, that neutral spirits or alcohol of the same quality as that represented by the approved sample may be used by rectifiers to produce vodka using not less than 1 ounce of activated carbon for each 100 gallons of reduced spirits processed. Except where specifically requested, the rectifier will not be required to submit a sample of such spirits to the National Office Laboratory for compliance testing, provided a copy of the letter from the Director, Alcohol and Tobacco Tax Division, referred to above, is attached to his formula for vodka. The formula should include a statement that the spirits to be used will be approved spirits procured from the producer shown in the attached letter.

Revenue Ruling 58-336, C.B. 1958-1, 588, is hereby amplified.