Rev. Proc. 57-21

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to provide instructions for the issuance of an original or renewal permit on Form 1481, Permit to Use Specially Denatured Alcohol, to include all articles or preparations covered by Forms 1479-A, Formula or Preparation Made with Specially Denatured Alcohol, approved during the period covered by the permit.

SEC. 2. BACKGROUND.

When a new article or preparation was to be manufactured pursuant to approved Form 1479-A, it has been necessary, under the procedures, which have been followed with respect to basic permits for the use of specially denatured alcohol, for the permittee to submit application on Form 1479, Application for Permit to Use Specially Denatured Alcohol, for the amendment of the basic permit to include the new article or preparation. As a result of studies in regional offices and the National Office, it has been determined that a simplified procedure can be established within the scope of present regulations whereby an applicant or a permittee can submit an application, Form 1479, for an original or renewal permit to include all articles or preparations covered by Forms 1479-A approved during the period covered by the permit. This would permit the manufacture of additional articles or preparations approved on Form 1479-A during the period covered by the permit without the necessity for an amendment of the Form 1481.

SEC. 3. PREPARATION OF APPLICATION FOR PERMIT TO USE SPECIALLY DENATURED ALCOHOL.

Applicants or permittees desiring to prepare an application, Form 1479, to include all articles or preparations covered by Forms 1479-A approved during the period covered by the permit will enter or determine that there is entered in the space headed `Article or Preparation to be Manufactured,' the sentence `The articles and preparations are those listed in this application and those covered by Forms 1479-A approved during the period covered by the permit.'

SEC. 4. PROCEDURE WITH RESPECT TO AMENDED BASIC PERMITS.

For procedure, similar to that outlined above, with respect to the issuance of amended basic permits to use specially denatured alcohol, see Revenue Procedure No. 56-7, C.B. 1956-1, 1023.

SEC. 5. INQUIRIES.

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