CHAPTER I-INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY (Continued) (Parts 170 to 299) 170 172 Part SUBCHAPTER E-ALCOHOL, TOBACCO AND OTHER EXCISE TAXES Miscellaneous regulations relating to liquor. Disposition of seized personal property. 180 186 Gauging manual. 194 195 196 197 198 200 201 Distilled spirits plants. 211 212 213 Importation of arms, ammunition and implements of war. Liquor dealers. Production of vinegar by the vaporizing process. Stills. Drawback on distilled spirits used in manufacturing nonbeverage products. Production of volatile fruit-flavor concentrates. Rules of practice in permit proceedings. Distribution and use of denatured alcohol and rum. Formulas for denatured alcohol and rum. Distribution and use of tax-free alcohol. Liquors and articles from Puerto Rico and the Virgin Islands. Exportation of liquors. Manufacture of cigars and cigarettes. Importation of cigars, cigarettes, and cigarette papers and tubes. 285 Manufacture of cigarette papers and tubes. Part 290 295 296 Exportation of cigars, cigarettes, and cigarette papers and tubes, without payment of tax, or with drawback of tax. Removal of cigars, cigarettes, and cigarette papers and tubes, without payment of tax, for use of the United States. Miscellaneous regulations relating to cigars, cigarettes, and cigarette papers and tubes. Supplementary Publications: Internal Revenue Service Looseleaf Regulations System. Additional supplementary publications are issued covering Alcohol and Tobacco Tax Regulations, and Regulations Under Tax Conventions. DESTRUCTION OF LIQUORS 170.310 Supervision. 170.685 Production. 170.686 Formulas. 170.687 Removals. 170.688 Marks and labels. 170.689 Acknowledgment of receipt by user of nonbeverage wine. 170.690 Bonded wine cellar records. AUTHORITY: The provisions of this Part 170 issued under sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted. Subpart A-Restamping Packages of Distilled Spirits SOURCE: The provisions of this Subpart A appear at 19 F.R. 9268, Dec. 29, 1954, unless otherwise noted. § 170.1 Scope of subpart. The regulations in this subpart provide for the issuance of stamps to other than proprietors of distilled spirits plants for the restamping of packages of distilled spirits which have been duly stamped, but from which the stamps have been lost or destroyed by unavoidable accident. [T.D. 6515, 25 F.R. 12732, Dec. 13, 1960] § 170.2 Statutory authority. Section 5205(e), I.R.C., provides that the Secretary or his delegate may, under regulations prescribed by him, issue stamps for restamping packages of distilled spirits which have been duly stamped, but from which the stamps have been lost or destroyed by unavoidable accident. [19 F.R. 9268, Dec. 29, 1954, as amended by T.D. 6515, 25 F.R. 12732, Dec. 13, 1960] § 170.3 Applications. Applications for restamping packages of distilled spirits should be made in writing to the assistant regional commissioner, alcohol and tobacco tax, for the region in which the packages to be restamped are situated. The applicant should state in detail the number of packages, description of the contents, the place where the packages are located, the kind of stamps lost or destroyed, and the nature of the applicant's interest in the property. The applicant shall submit with his application a certified copy of the Internal Revenue Service form on which (a) as to a package filled in internal revenue bond, report was made of the gauge for withdrawal of the package from bond; or (b) as to a package filled after tax payment or determination, report was made of the gauge of the package at the time of its filling. [T.D. 6515, 25 F.R. 12732, Dec. 13, 1960] If the stamps were lost or destroyed while packages to which they were affixed were in transit, the application must be accompanied by a statement of the consignor showing whether the packages were properly stamped when shipped and, if possible, a statement of someone having knowledge of the facts attending their loss or destruction en route. Each such statement shall be signed by the consignor or his authorized agent and immediately above the signature there will appear the following statement: "I declare under the penalties of perjury that this statement has been examined by me and to the best of my knowledge and belief is a true and correct statement." If the evidence presented, and the verification, inspection, and investigation (if any) show conclusively that the packages had been stamped as provided by law, that proper stamps had been issued for the containers, and that the loss or destruction of such stamps is satisfactorily explained, the assistant regional commissioner shall, after making suitable notation on the application, issue a distilled spirits stamp for placement on each container. He will cause the stamps to be delivered to the applicant by a representative of his office, who will instruct the applicant in regard to marking and affixing the stamps to the containers and supervise such marking and affixing of the stamps. [19 F.R. 9268, Dec. 29, 1954, as amended by T.D. 6515, 25 F.R. 12732, Dec. 13, 1960] § 170.7 Receipt. In every case, the assistant regional commissioner should obtain a receipt from the person to whom distilled spirits stamps are issued for restamping and retain such receipt with the application files. [19 F.R. 9268, Dec. 29, 1954, as amended by T.D. 6515, 25 F.R. 12732, Dec. 13, 1960] Subpart B-[Reserved] Subpart C-Regulations Respecting the Filing of Returns and Payment of Taxes on Distilled Spirits and Rectified Products by Return SOURCE: The provisions of this Subpart C contained in T.D. 6877, 31 F.R. 3179, Feb. 26, 1966, unless otherwise noted. § 170.41 Scope of subpart. This subpart provides regulations respecting (a) the deferred payment, by proprietors of distilled spirits plants, of taxes on distilled spirits pursuant to returns on Form 2522 and Form 4077, and of taxes on rectified products and wines pursuant to returns on Form 2527, (b) the periods to be covered by such returns. |