Rev. Proc. 59-29
Rev. Proc. 59-29; 1959-2 C.B. 945
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Obsoleted by Rev. Rul. 72-247 Modified by Rev. Proc. 61-14 Suspended by Rev. Proc. 60-19
SECTION 1. PURPOSE.
The purpose of this Revenue Procedure is to announce the extension of the experimental study for removing excess color from white wines, other than vermouth, established by Revenue Procedure 58-21, C.B. 1958-2, 1138, and the conditions to be met by winemakers desiring to participate.
SEC. 2. BACKGROUND.
Revenue Procedure 57-35, C.B. 1957-2, 1108, states that the use of activated carbon or other filtering aids and devices in the treatment and production of special natural wines (or the wine producing material) indicated that color and other characteristics of the wine may have been removed. Accordingly, a minimum color of not less than 1.0 Lovibond in one-half inch cell was established unless it was shown that the requirements of the Wine Regulations had been complied with in all respects.
Members of the wine industry have represented to the Alcohol and Tobacco Tax Division that white wines of a color of less than 1.0 Lovibond scale could be achieved in regular white wine production procedures and that the treatment of white wine with activated carbon to remove excess color to a degree of less than 1.0 Lovibond scale would not remove color or other characteristics of the wine to any extent prohibited by law.
In order to determine a practical application of the regulations in regard to the removal of excess color from such white wines with the use of activated carbon, Revenue Procedure 58-21, announced the start of an experimental study to expire June 30, 1959, invited the participation of proprietors of bonded wineries and bonded wine cellars. The provisions of Revenue Procedure 57-35, supra , were made inapplicable during the experimental period established by Revenue Procedure 58-21.
SEC. 3. CONTINUATION OF EXPERIMENTAL STUDY.
In order for additional data to be obtained respecting the removal of excess color from white wines, the experimental study is continued through June 30, 1960, under the procedure and conditions prescribed herein.
SEC. 4. PROCEDURE.
.01 Where a proprietor is presently participating in the experimental study he may continue his participation without further application; however, he should forward to the Assistant Regional Commissioner, Alcohol and Tobacco Tax, on attachment for his original application, supplying the information described in `item 1' below as to future participation. However, any other proprietor intending to participate in the experimental study must file with his assistant regional commissioner, in duplicate, an application for continuing authority to use activated carbon under section 240.527 of the Wine Regulations. Such application should contain all of the information required by section 240.527 of the regulations and also:
1. The color of the expressed juice before treatment with any material, such as sulphur dioxide and carbon.
2. The amount of carbon to be used (specify the number of pounds per 1,000 gallons) and the length of time it will be in contact with the juice and/or wine.
3. The approximate temperature of the juice or wine during treatment.
4. Describe or explain any unusual factors of the treatment.
.02 A separate application for each batch of juice or wine to be treated will not be required.
SEC. 5. SAMPLES.
.01 During the experimental study, samples of the treated juice and/or wine will be taken as needed by the Government officer and submitted to the regional laboratory. The dates on which the samples were taken and analyzed and the kind of grapes from which the juice was pressed will be shown in the chemist's and regional office's report. The analysis will include the color, and acid content of the juice and/or wine. It is important that the sampling of the juice continue throughout the crushing season in order that data on the change in color, as the season advances, may be obtained.
.02 Samples of wine before and after the addition of wine spirits will also be taken and submitted to the regional laboratory. The report of analysis will show the dates the samples were taken and analyzed, the color, acids, and alcohol content of such wine.
SEC. 6. CONDITIONS.
Proprietors participating in this experimental study shall conform with the following conditions:
1. Nine pounds of activated carbon per 1,000 gallons of wine including any activated carbon used in the basic wine-producing material, is the absolute maximum which may be used.
2. Wine treated with activated carbon must have a color of not less than 0.6 Lovibond in a one-half inch cell; however, if a proprietor can achieve in regular production of wine a color of less than 0.6 Lovibond scale, without the use of carbon, such procedure may be properly followed.
3. The 0.6 Lovibond restriction applies whenever carbon is used on bonded winery premises.
4. The proprietor must keep commercial records which shall show for each batch of wine or basic wine-producing material treated with carbon the exact details of such treatment including the kind of juice by grape variety, and the kind of carbon used. The records should show the complete cellar treatment given the finished wine, such as the use of sulphur dioxide, the amount of carbon used, and time of contact with the wine.
5. Where wine is treated under this experiment and is later transferred in bond, a notation will be made on Form 703 by the consignor and in the records of the consignee as to the quantity of activated carbon used for the treatment prior to shipment. A second treatment may be made if the total use of activated carbon does not exceed 9 pounds per 1,000 gallons of wine, i.e., if 5 pounds of activated carbon per 1,000 gallons were used in the first treatment, not more than 4 pounds of activated carbon per 1,000 gallons could be used in the second treatment.
SEC. 7. EFFECT ON OTHER DOCUMENTS.
The provisions of Revenue Procedure 57-35, C.B. 1957-2, 1108, are hereby made inapplicable during the experimental period established by this Revenue Procedure.
SEC. 8. INQUIRIES.
Inquiries concerning this Revenue Procedure should refer to its number and be addressed to the office of the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available