Rev. Rul. 65-121

A brewer who operates more than one brewery desires to be granted a refund of tax, under section 5056 of the Internal Revenue Code of 1954, for beer which he produced and taxpaid at one of his breweries and which he subsequently removed from the market and brought to one of his other breweries.

To be eligible for refund of the tax on beer which he has removed from the market, the brewer must file the notice required by 26 CFR 245.161, and the claim required by 26 CFR 245.164, as a function of the brewery from which the beer was originally removed and taxpaid. If any such beer is to be reconditioned or returned to stock, it must be returned for such purposes to the brewery from which it was removed taxpaid. If it is to be destroyed, it may be destroyed at any one of the breweries owned by the same brewer, or at any other location acceptable to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the region in which is located the brewery from which the beer was removed taxpaid. However, regardless of the disposition to be made of any beer removed from the market (reconditioning, return to stock, or destruction) the notice and claim must be filed as a function of the brewery from which the beer was originally removed and taxpaid.