Rev. Proc. 61-37

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to outline the procedures to be followed by Government officers in forwarding Form 236, Transfer of Spirits or Denatured Spirits in Bond, and accompanying forms, if any, when spirits are transferred in bond by truck.

SEC. 2. BACKGROUND.

.01 Instructions on Form 236 require that, when shipment of spirits is made by truck, the consignee's copies of Form 236 and any accompanying Form 1620, Filled Case Report, or Form 2630, Package Gauge Report, shall be forwarded to the assigned officer at the consignee plant via the driver of the truck.

.02 In certain circumstances this procedure has been found impracticable. Consequently, the instructions on Form 236 will be revised at the first suitable opportunity to provide merely that the consignee's copies of the transfer forms shall `accompany the shipment' if the shipment is made by truck.

SEC. 3. PROCEDURE.

When spirits are transferred in bond by truck, the Government officer assigned to the consignor premises shall enclose the consignee's copy of Form 236 and accompanying Form 1620 or 2630, if any, in a sealed envelope and deliver it to the driver of the truck or, if this is impracticable, the forms shall be placed with the shipment in such manner that they will be protected en route and will be readily available when the shipment is received.

SEC. 4. 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.

¹ Based on Industry Circular No. 61-44, dated October 31, 1961.