Rev. Proc. 65-22

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to establish a revised procedure for reporting on Form 2733, Monthly Report of Bottling Premises Operations, imported spirits, and spirits brought into the United States from Puerto Rico and the Virgin Islands, which are dumped for rectification or for bottling without rectification.

SEC. 2. BACKGROUND.

The quantity of spirits brought into the United States from Puerto Rico and the Virgin Islands is now included in the total quantity of imported spirits reported in Part III of Form 2733, in columns (b) and (e), as having been dumped for rectification or for bottling. For statistical purposes, it has been found desirable to reflect separately the quantity of spirits brought into the United States from Puerto Rico and the Virgin Islands.

SEC. 3. REPORTING PROCEDURES.

The quantity of spirits brought into the United States from Puerto Rico and the Virgin Islands shall be reported in Part III of Form 2733, in columns (b) and (e), separately from the quantity of other spirits reported in those columns. The quantity of spirits from Puerto Rico and the Virgin Islands shall be interlined and identified as `P.R. and/or V.I.,' on lines 1 through 14, as appropriate. Assistant regional commissioners will follow a similar procedure when preparing their reports of bottling premises operations for the National Office.

SEC. 4. EFFECTIVE DATE.

The reporting procedure prescribed herein shall be effective beginning with the monthly report covering transactions occurring during the month of July 1965.

SEC. 5. INQUIRIES.

Inquiries regarding this Revenue Procedure should refer to its number and be addressed to the office of the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.