Rev. Proc. 61-15
Rev. Proc. 61-15; 1961-1 C.B. 903
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 72-247
SECTION 1. PURPOSE.
The purpose of this Revenue Procedure is to set forth the changes in the labeling laws of the State of Utah which will affect certificates of label approval issued under the Federal Alcohol Administration Act.
SEC. 2. BACKGROUND.
Although the State of Utah had previously adopted the Federal Labeling And Advertising of Malt Beverages Regulations under the Federal Alcohol Administration Act, it has required al malt beverages to be labeled to reveal whether they contain more or less, as the case may be, than 3.2 percent of alcohol by weight. Utah law has now been amended to eliminate this requirement. Consequently, malt beverages shipped into Utah after the efective date of this change will no longer be required by Utah to bear statements of alcoholic content. The effective date of this change is sixty days after adjournment of the current session of the Utah Legislature.
SEC. 3. PROCEDURE.
Section 5(e) of the Federal Alcohol Administration Act, 27 U.S.C. 205(e), as implemented by section 7.26 of the above regulations, provides that the alcoholic content of malt beverages shall not be stated on labels unless required by state law. Since the alcoholic content statement will no longer be required by the State of Utah after the effective date of the change in state law, labels for malt beverages bearing statements of alcoholic content will be prohibited by Federal law on containers shipped into Utah.
SEC. 4. CONCLUSION.
.01 Some brewers have inventories of labels (bearing alcoholic content statements no longer required by Utah) in quantities that cannot be exhausted before the effective date; and requests have been made by brewers for authorization to continue using these labels for a reasonable time after the effective date.
.02 Under these circumstances, and in order to permit an orderly transition to new labels, present stocks of labels for malt beverages bearing alcoholic content statements in the manner previously required under Utah law (covered by previously issued Certificates of Label Approval) may be used in Utah for a period of six months following the effective date of the change in law in Utah.
SEC. 5. INQUIRIES.
Correspondence in regard to this Revenue Procedure should refer to its number and be addressed to the Director, Alcohol and Tobacco Tax (O:AT:B), Washington 25, D.C.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available