Rev. Rul. 61-82

Advice has been requested whether samples of completely denatured alcohol, withdrawn from the premises of a distilled spirits plant, should be marked in accordance with the provisions of section 201.607 of the Distilled Spirits Plants Regulations.

Section 201.607 of the regulations provides, in part, as follows:

Each sample of denatured spirits withdrawn from the premises of the distilled spirits plant shall be labeled as a sample and shall show the name, address, and plant number of the proprietor, the name and address of the person to whom sent, the words `Specially Denatured Spirits' or `Specially Denatured Alcohol', followed by the formula number and the quantity.

The provisions of section 201.607 and other sections of the regulations relating to samples of distilled spirits provide for an expedient means of classification and withdrawal of spirits from bonded premises which otherwise would be subject to taxing or permit restrictions.

Completely denatured alcohol is not subjected to all of the stringent limitations imposed as to the withdrawal and use of other classifications of distilled spirits.

Accordingly, the provisions of section 201.607 of the regulations do not apply to samples of completely denatured alcohol withdrawn from the premises of a distilled spirits plant.

However, containers of completely denatured alcohol should be marked in accordance with the provisions of sections 201.521 and 201.523 of the regulations, as applicable.