Rev. Proc. 61-21

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to advise proprietors of distilled spirits plants that, pending revision of Form 2730(7-60), Monthly Report of Production Operations, imported spirits received at their production facility, for redistillation, shall be specifically identified and separately reported on Form 2730, commencing with the report for July 1961.

SEC. 2. BACKGROUND.

Instructions of Form 2730 do not require that imported spirits received for redistillation be identified as such and separately reported. Separate reporting of such information on Form 2730 is necessary for statistical purposes.

SEC. 3. PROCEDURE.

.01 Imported spirits received at the production facility of a distilled spirits plant, for redistillation, shall be specifically identified and separately reported at line 16, section I, of Form 2730, and any such spirits on hand at the end of the month shall likewise be reported by interlining at line 17(a), section I, of Form 2730.

.02 The quantities of imported spirits used for redistillation shall be specifically identified and separately reported in sections II and IV of Form 2730.

SEC. 4 INQUIRIES.

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