Rev. Rul. 59-367

Section 245.161 of the Beer Regulations, as amended by T.D. 6384, page 518, this Bulletin, requires in part that a brewer file a notice covering beer returned to the brewery, for resale, after removal from the market. Where the beer is removed from the market for this purpose, the date on which the beer will be returned to the racker room or bottling house need not be shown on the notice. However, section 245.162 of the regulations makes provision for supervision of such return. Held, beer which is to be again removed for consumption or sale, may be returned to the racker room or bottling house without supervision unless the Assistant Regional Commissioner, Alcohol and Tobacco Tax, has notified the brewer that supervision of returns is required to substantiate claims thereon.