Rev. Proc. 61-14

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to extend the experimental study for removing excess color from white wines, other than vermouth, established by Revenue Procedure 58-21, C.B. 1958-2, 1138, and previously extended by Revenue Procedure 59-29, C.B. 1959-2, 945, and Revenue Procedure 60-19, C.B. 1960-2, 990.

SEC. 2. BACKGROUND.

In order to determine a practical application of section 240.527 of the Wine Regulations in regard to the removal of excess color from white wines with the use of activated carbon, Revenue Procedure 58-21 announced the start of an experimental study to expire June 30, 1959, and invited the participation of proprietors of bonded wine wineries and bonded wine cellars. Revenue Procedure 59-29 continued this study through June 30, 1960, and Revenue Procedure 60-19 further continued this study through June 30, 1961.

SEC. 3. EXTENSION OF EXPERIMENTAL STUDY.

The experimental study respecting the removal of excess color from white wines is extended through June 30, 1962, under the procedure and conditions prescribed herein.

SEC. 4. PROCEDURE.

.01 A proprietor who is presently participating in the experimental study may continue his participation without further application. However, any other proprietor desiring to participate in this experimental study must file with his Assistant Regional Commissioner, Alcohol and Tobacco Tax, an application, in duplicate, for continuing authority to use activated carbon under section 240.527 of the Wine Regulations. Such application should contain all of the information required by section 240.527 of the regulations and also state:

1. The color (Lovibond scale in a one-half inch cell) of the expressed juice before treatment with any material, such as SO 2 or activated carbon, having a decolorant effect.

2. The pounds of activated carbon to be used per 1,000 gallons of wine and/or juice and the length of time it will be in contact therewith.

3. The approximate temperature of the juice or wine during treatment.

4. A description or explanation of any unusual factors of the treatment.

.02 A separate application for each batch of juice or wine to be treated is not required.

SEC. 5. CONDITIONS.

Proprietors participating in this experimental study shall conform with the following conditions:

1. The vinous character of the product treated must not be reduced.

2. A total of nine pounds of activated carbon per 1,000 gallons of wine, including any activated carbon used in the basic wine-producing material, is the maximum which may be used.

3. Wine treated with activated carbon must have a color of not less than 0.6 Lovibond in a one-half inch cell; however, if a proprietor by using usual methods produces wine having a color of less than 0.6 Lovibond scale, without the use of carbon, such production is permitted.

4. The 0.6 Lovibond restriction applies whenever activated carbon is used in treating wine.

5. The proprietor must keep commercial records which shall show for each batch of wine or basic wine-producing material treated with activated carbon the exact details of such treatment including the kind of juice (if grape, by grape variety), and the kind of activated carbon used. The records should show the complete cellar treatment given the finished wine, such as the use of SO 2 , the amount of activated carbon used, and the length of time in contact with the wine.

6. Where wine has been treated under this experiment and is later transferred in bond, a notation will be made on Form 703, Transfer of Wine in Bond, by the consignor and in the records of the consignee showing the amount of activated carbon used in treating the wine before its transfer. A consignee (participating in the experiment) may further treat the wine with activated carbon if the total amount of activated carbon used before its transfer did not exceed nine pounds per 1,000 gallons of wine, i.e., if five pounds of activated carbon per 1,000 gallons were used in the wine before its transfer, not more than four pounds of activated carbon per 1,000 gallons could be used by the consignee in treating the same wine.

SEC. 6. EFFECT ON OTHER DOCUMENTS.

.01 The provisions of Revenue Procedure 57-35, C.B. 1957-2, 1108, continue to be inapplicable during the experimental period established by this Revenue Procedure.

.02 The procedures and conditions prescribed in Revenue Procedure 59-29 are modified to the extent that they are dissimilar to the procedures and conditions set forth in this Revenue Procedure.

.03 Revenue Procedure 60-19, C.B. 1960-2, 990, superseded.

SEC. 7. INQUIRIES.

Inquiries referring to this Revenue Procedure should refer to its number and be addressed th the office of the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax.