Rev. Rul. 63-193

Advice has been requested whether wholesale liquor dealers and distilled spirits plant proprietors should list in their records of disposition and on Form 52B, Wholesale Liquor Dealer's Monthly Report, the serial numbers of composite cases of distilled spirits which are shipped from their wholesale dealer or taxpaid storeroom premises.

Existing law and regulations do not require serial numbers to be assigned to composite cases of distilled spirits made upon wholesale dealer or taxpaid storeroom premises to fill bona fide orders.

Accordingly, it is held that wholesale liquor dealers or distilled spirits plant proprietors making up composite cases for shipment from their wholesale dealer or taxpaid storeroom premises should show the notation `composite cases' on their records of disposition in lieu of serial numbers. All other pertinent data required by section 194.226 of the Liquor Dealers Regulations or section 201.625 of the Distilled Spirits Plants Regulations, as applicable, should be shown on such records regardless of the quantity of distilled spirits disposed of in composite cases. In the case of reports on Form 52B, all required information, except serial numbers, must be shown for the disposition of spirits exceeding 10 wine gallons. For dispositions of 10 wine gallons or less, the provisions of section 194.236 of the Liquor Dealers Regulations would apply.

Revenue Ruling 54-199, C.B. 1954-1, 306, is hereby revoked.