Rev. Proc. 59-40

SECTION 1. PURPOSE.

The purpose of this Revenue procedure is to set forth the claims procedure established by T.D. 6400, page 560, this Bulletin, with respect to liquors which were lost, rendered unmarketable, or condemned by reason of a disaster occurring after June 30, 1959.

SEC. 2. BACKGROUND.

Subpart G of the Miscellaneous Regulations Relating to Liquor contains the provisions relating to losses of liquors caused by a disaster occurring in the period on and after September 3, 1958 to and including June 30, 1959. T.D. 6400, supra , adds subpart O to the regulations covering the allowance or refund of tax and the claims procedures to be followed when liquors are lost, rendered unmarketable, or condemned as the result of a disaster occurring after June 30, 1959.

SEC. 3. ELIGIBLE LIQUORS.

When the President has determined under the Act of September 30, 1950, Public Law 81-875, 42 U.S.C. 1855, that a major disaster, as defined in the Act, has occurred in any part of the United States, refund of internal revenue tax and customs duties paid may be made in accordance with the provisions of subpart O of the regulations. Payments may be made only if, at the time of the disaster, such liquors were being held for sale by the claimant. The provisions of subpart O of the regulations are not applicable to liquors of Puerto Rican manufacture brought into the United States.

SEC. 4. CLAIM.

A copy of Form 843, Claim, must be executed and filed within six months with the Assistant Regional Commissioner, Alcohol and Tobacco Tax of the region in which the liquors were lost, rendered unmarketable, or condemned, within six months after the date on which the President makes the determination that the disaster has occurred. The claim should contain all necessary facts and have attached an inventory of liquors lost by disaster. Separate claims should be filed for customs duties. If the claim involves taxes on domestic liquors, imported liquors, and/or liquors of Virgin Islands manufacture, the quantities of each must be shown separately in the claim.

SEC. 5. FORMS.

An inventory of the liquors lost, rendered unmarketable, or condemned, should be prepared on Form 2606, Inventory of Spirits, Form 2606-A, Inventory of Wines, and/or Form 2606-B, Inventory of Beer. The inventory must be prepared in accordance with the instructions on the form.

SEC. 6. 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.