Rev. Proc. 56-7

SECTION 1. PURPOSE.

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

SEC. 2. BACKGROUND.

Under the procedures which have been followed with respect to the amendment of basic permits for the use of specially denatured alcohol, it has been necessary, whenever a new article or preparation was to be manufactured pursuant to approved Form 1479-A, 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 a permittee can file one application on Form 1479 to amend Form 1481 to contain a statement including all articles or preparations covered by Forms 1479-A approved during the period covered by the permit. This would permit the amendment of Form 1481, one time, to permit additional articles or preparations covered by approved Forms 1479-A to be manufactured, without the necessity of preparing additional applications on Form 1479 for this type of amendment of the basic permit.

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

Manufacturers or users of specially denatured alcohol desiring to prepare an application, Form 1479, to amend a permit to use specially denatured alcohol, Form 1481, for only the purpose of adding the name of a new article or preparation for which a formula on Form 1479-A has been approved, will prepare his first such application in a manner to include all articles and preparations covered by Forms 1479-A approved during the period covered by the permit. He will enter on Form 1479, in the space designated `Purpose for which filed,' the statement `To amend basic permit, Form 1481, to include in item (3), Column (a), all articles and preparations covered by Forms 1479-A approved during the period covered by the permit,' and enter in the space headed `Article or Preparation to Be Manufactured' the sentence `The articles and preparations are those listed in the existing permit and those covered by Forms 1479-A approved during the period covered by the permit.'

SEC. 4. INQUIRIES.

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

SEC. 5. EFFECTIVE DATE.

This Revenue Procedure is effective February 9, 1956.