Rev. Proc. 56-13

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to announce the issuance of a new form, Form 2260, Monthly Report of Bottle Strip Stamps and Sheet Stamps, for use by proprietors of registered distilleries, fruit distilleries, internal revenue bonded warehouses, taxpaid bottling houses, and rectifying plants, and by insular revenue agents.

SEC. 2. BACKGROUND.

Various regulations in Title 26 of the 1954 Code of Federal Regulations now require proprietors using strip stamps (except alcohol bottle stamps), distilled spirits excise tax stamps, or rectification tax stamps (for bottling tanks), to submit monthly reports regarding such stamps to Assistant Regional Commissioners, Alcohol and Tobacco Tax. Reports of strip stamps (except alcohol bottle stamps) are submitted on Form 182, Storekeeper-Gauger's Monthly Record and Report of Red Strip Stamps, and Form 1606, Monthly Record and Report of Bottled-in-Bond Stamps, both of which were originally designed for use by internal revenue officers. Reports of distilled spirits excise tax stamps are submitted on Form 1697, Report of Distilled Spirits Stamps. Reports of rectification tax stamps (for bottling tanks) are submitted on part 8 of Form 45, Rectifier's Monthly Record and Report. As the responsibility for accounting for all strip stamps (except alcohol bottle stamps), as well as distilled spirits excise tax stamps and rectification tax stamps (for bottling tanks), now rests with proprietors using such stamps, it has been determined that a single report form should be provided for use by such proprietors.

SEC. 3. INTERIM PROCEDURE.

The regulations which provide for the reporting of stamps on Forms 182, 1606, and 1697, and on part 8 of Form 45, are now being revised to provide instead for the use of Form 2260. These are the Regulations relating to the Production of Distilled Spirits, the Production of Brandy, the Warehousing of Distilled Spirits, the Bottling of Taxpaid Spirits, and the Rectification of Spirits and Wines. Form 2260 will be distributed as soon as it has been printed and should be used by proprietors, in lieu of part 8 of Form 45 or Form 182, 1606, or 1697, as soon as it becomes available.

SEC. 4. COMBINED USES OF FORM 2260.

A single Form 2260 may be used to report any of the stamps provided for on the form, but a separate page must be used for each type of bottle strip stamp. For example, while a warehouseman should report on one form domestic bottled-in-bond strip stamps and distilled spirits excise tax stamps, he should report export bottled-in-bond strip stamps on a separate page.

SEC. 5. INSULAR REVENUE AGENTS.

Section 250.146 of the Regulations relating to Liquors and Articles from Puerto Rico and the Virgin Islands provides that insular revenue agents in Puerto Rico having custody of red strip stamps will keep records of daily use of such stamps and submit monthly reports on Form 182. These regulations are being amended to provide that the insular revenue agents will keep memorandum records of daily use and will submit monthly reports on Form 2260, properly modified.

SEC. 6. ALCOHOL BOTTLE STAMPS.

Form 2260 is designed for use by proprietors in reporting alcohol bottle stamps. However, the Industrial Alcohol Regulations have not been amended to transfer the custody of, and the accounting for, such stamps to the proprietors. Until the regulations are so amended, storekeeper-gaugers will continue to use Form 118, Storekeeper-Gauger's Monthly Record and Report of Alcohol Bottle Stamps, for reporting alcohol bottle stamps.

SEC. 7. INQUIRIES.

Inquiries in regard to this Revenue Procedure should refer to the number thereof and should be directed to the Assistant Regional Commissioner, Alcohol and Tobacco Tax.

SEC. 8. EFFECTIVE DATE.

This Revenue Procedure shall be effective April 24, 1956.