Rev. Rul. 57-475

A substantial quantity of specially denatured alcohol was lost due to the derailment of a tank car while in transit to the consignee. The consignee refused to accept delivery of the remaining quantity of specially denatured alcohol, and, therefore, would not file a claim for remission of the tax on the loss as is ordinarily done in the case of losses in transit. Held , where a part of a shipment of specially denatured alcohol is lost while in transit to a consignee and the consignee refuses acceptance of the remaining specially denatured alcohol in the shipment, the carrier should file a claim for remission of the tax on the specially denatured alcohol so lost. The claim should be filed in accordance with the procedure prescribed in section 182.637 to section 182.640, inclusive, of the Industrial Alcohol Regulations, as provided in section 182.872 thereof. This procedure would be applicable whether the specially denatured alcohol was lost from a tank car or tank truck or whether one drum and its contents were lost in transit from a shipment of several drums of specially denatured alcohol. The copy of Form 1473, Notice of Shipment of Specially Denatured Alcohol, received by the consignee, and by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the consignee's district in the case of inter-region transfers, should be returned to the Assistant Regional Commissioner of the region in which the consignor is located, together with a letter of explanation regarding the loss.