A person who proposes to use a form other than Form 169 or Form 169A shall submit a letterhead application so to do, in triplicate, to the assistant regional commissioner. Such application shall describe the proposed form and set forth the need therefor. The assistant regional commissioner will determine the need for the substitute form and whether approval thereof would unduly hinder the effective administration of this part or result in jeopardy to the revenue. A substitute form shall not be employed until approval is received from the assistant regional commissioner. (b) The return shall be prepared and rendered in accordance with the instructions contained in the demand letter for the designated reporting period. Subpart D-Records To Be Maintained § 173.15 Records required. Every person who has been required to render a return shall maintain at his place of business such books, records, documents, papers, invoices, bills of lading, etc., relating to or connected with any such disposition, as will enable such person to make the required return. Such books, records, documents, papers, invoices, bills of lading, etc., shall be maintained for a period of three years and shall be kept readily available for, and open to, inspection by any Internal Revenue Officer during the hours of business of such person. Subpart E-Tax and Penalties § 173.20 Tax. Any person who produces, withdraws, sells, transports, or uses, denatured distilled spirits, or articles, as defined in § 173.5, in violation of law or regulations shall be required to pay the tax on such denatured distilled spirits or articles, as provided by section 5001(a)(6), Internal Revenue Code of 1954, as amended. § 173.21 Penalties. Any person who willfully violates any provision of section 5291 or 5301(b) of the Internal Revenue Code of 1954, as amended, or of the regulations in this part shall, upon conviction, be fined or imprisoned as provided by section 5605 or 5606 of the Internal Revenue Code of 1954, as amended. Subpart F-Manufacture, Sale, and Use of Bottles for Packaging Distilled Spirits SOURCE: T.D. 6954, 33 FR 6813, May 4, 1968, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. § 173.31 Scope of subpart. The provisions of this subpart shall apply only to liquor bottles having a capacity of 200 ml or more except where expressly applied to liquor bottles of less than 200 ml capacity. [T.D. 6954, 33 FR 6813, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-34, 41 FR 46860, Oct. 26, 1976] § 173.32 Notice and request by bottle manufacturer. Any person intending to engage in the manufacture of domestic liquor bottles shall file Form 4328 with the assistant regional commissioner of the region in which the manufacturing premises are located, giving notice of intent and requesting assignment of a bottle manufacturer's number: Provided, That where a bottle manufacturer operates manufacturing premises at more than one location, he may file one notice covering two or more such premises and be assigned one bottle manufacturer's number for use at such premises. Where manufacturing premises covered by a single notice are located in more than one region, the Form 4328 shall be filed with the assistant regional commissioner of the region in which the principal business office is located. The number of copies of Form 4328 to be prepared shall be as specified in the instructions on the form. If a bottle manufacturer who has been assigned a bottle manufacturer's number desires to manufacture liquor bottles at an additional location but under the same number, or moves the manufacturing premises to a new location, he shall file an amended notice on Form 4328 to cover such additional or changed location. Domestic liquor bottles shall not be manufactured until the manufacturer has received from the assistant regional commissioner a copy of Form 4328, with Part II executed by the assistant regional commissioner, covering the premises at which liquor bottles are to be manufactured. § 173.33 Indicia for domestic liquor bottles. There shall be legibly blown, etched, sand-blasted, marked by underglaze coloring, or otherwise permanently marked by any method approved by the Director, on each liquor bottle (a) the words "Liquor Bottle" and (b) the bottle manufacturer's number assigned under § 173.32: Provided, That distinctive liquor bottles not bearing the indicia required by this section may be manufactured on receipt from a bottler or importer of a copy of an application, in letter form, approved by the Director. Additional information, such as the bottler's or importer's permit number, may also be permanently placed on the liquor bottles by the manufacturer thereof provided such information does not conflict with information required to be placed on labels and is so located as not to obscure indicia required by this section or interfere with the labeling or stamping of the bottle, when filled, as provided in Parts 201, 250, and 251 of this chapter. (46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as amended (19 U.S.C. 1309, 81c, 26 U.S.C. 5062)) [T.D. ATF-46, 42 FR 44758, Sept. 6, 1977] § 173.34 Indicia for imported liquor bottles. (a) Empty liquor bottles. There shall be legibly blown, etched, sand-blasted, marked by underglaze coloring, or otherwise permanently marked by any other method approved by the Director, on each imported empty liquor bottle (1) the words "Liquor Bottle" and (2) the city or country of address of the bottle manufacturer (either in the language of such country or in English): Provided, That empty distinctive liquor bottles not bearing such indicia may he released from customs custody, as excepted from the marking requirements of this paragraph, on receipt by the customs officer at the port of entry where the merchandise is examined of a copy of the application, in letter form (accompanied by an approved photograph of the distinctive bottle), approved by the Director, covering the use of such bottles. (b) Filled liquor bottles. There shall be legibly blown, etched, sand-blasted, marked by underglaze coloring, or otherwise permanently marked by any method approved by the Director, on each imported filled liquor bottle (1) the words "Liquor Bottle" and (2) the city or country of address of the manufacturer of the spirits, or of the exporter abroad, or the city of address of the importer in the United States; or, in the case of domestic bottles exported and filled abroad, the indicia required under § 173.33: Provided, That filled distinctive liquor bottles not bearing such indicia may be imported pursuant to an application (in letter form and approved by the Director) filed by the importer, as excepted from the marking requirements of this paragraph. The city or country of address of the manufacturer of the spirits or of the exporter abroad may be in the language of such country or in English. (c) Additional information permanently marked on liquor bottles. Additional information, such as the name of the foreign manufacturer of the spirits or of the exporter abroad, or the symbol and permit number of the domestic bottler, as applicable, may be permanently marked on liquor bottles provided such information does not conflict with information required to be placed on labels and is so located as not to obscure indicia required by this section or interfere with the labeling or stamping of the bottle, when filled, as provided in Parts 201, 250, and 251 of this chapter. [T.D. 6954, 33 FR 6813, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. AFT-46, 42 FR 44758, Sept. 6, 1977] § 173.35 Bottles manufactured with previously prescribed indicia. Notwithstanding the provisions of §§ 173.33 and 173.34, bottles may continue to be manufactured from existing molds which contain the indicia prescribed by regulations in effect on the day preceding the effective date of this subpart: Provided, That only molds bearing the indicia prescribed in § 173.33 or § 173.34, as applicable, shall be used after December 31, 1970. Bottles manufactured on or before December 31, 1970, as provided in this section shall be deemed to be liquor bottles for purposes of this subpart and Parts 194, 201, 250, and 251 of this chapter. § 173.36 Persons authorized to receive liquor bottles. Except as otherwise provided in this subpart, liquor bottles may be sold consigned, or shipped only to a bottler or where the bottles will be filled abroad and imported into the United States as provided in Parts 250 and 251 of this chapter, to an importer: Provided, That empty liquor bottles may be exported for other use abroad, but when so exported bottles bearing indicia as provided in this subpart will be denied entry into the United States if they contain a product other than distilled spirits. § 173.37 Shipment of liquor bottles for further processing. A bottle manufacturer may ship liquor bottles to another person for additional processing, such as coloring or cutting, where legal title to the bottles remains with the bottle manufacturer until delivered to a person authorized to receive liquor bottles under § 173.36. § 173.38 Liquor bottles for testing purposes. A bottle manufacturer may, on notice to the assistant regional commissioner of the region in which his manufacturing premises are located, ship a reasonable number of liquor bottles for bona fide testing purposes, such as the testing of bottling machinery by the manufacturer thereof. The notice shall show the name and address of the person to whom the bottles are shipped, and the number of bottles shipped. Such shipments shall be reflected in the commercial records of the bottle manufacturer. § 173.39 Manufacturer's records. A manufacturer shall keep commercial records covering the manufacture and disposition of liquor bottles (including any liquor bottles returned to him). Such records shall be available for inspection, during regular business hours of the manufacturer, by any internal revenue officer. He shall also make available for inspection, at such times and by any such officer, all stocks of liquor bottles on hand, regardless of where stored. The assistant regional commissioner may, by demand letter, require the filing of returns and the keeping of records as required in Subparts C and D, respectively, of this part. All records referred to in this section shall be retained as provided in § 173.15: Provided, That the assistant regional commissioner may, pursuant to application, in duplicate, authorize such records to be maintained at a location other than the manufacturing premises of the bottle manufacturer, if he finds that such maintenance will not cause undue inconvenience to internal revenue officers desiring to examine the records. § 173.40 Discontinuance of business. When a bottle manufacturer discontinues the manufacture of liquor bottles at any location covered by a notice on Form 4328, he shall so notify the assistant regional commissioner of the region in which the discontinued manufacturing premises are located, in writing, in duplicate. Stocks of liquor bottles on hand at such premises must be destroyed (including disposition for purposes which will render them unusable as bottles), transferred to other manufacturing premises operated by the same manufacturer, or disposed of as authorized in § 173.36: Provided, That, on approval by the assistant regional commissioner of a written application submitted in duplicate, liquer bottles may be otherwise disposed of. § 173.41 Possession of used liquor bottles. The possession of used liquor bottles, including liquor bottles of less than 200 ml capacity, by any person other than the person who empties the original contents thereof, is prohibited, except that this shall not prevent the owner or occupant of any premises on which such bottles have been lawfully emptied from assembling the same on such premises for disposition as authorized in § 194.263 of this chapter, or prevent any person from possessing, offering for sale, or selling unusual or distinctive used liquor bottles as collectors' items, or for other purposes not involving the packaging of any product for sale. (T.D. 6954, 33 FR 6813, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-34, 41 FR 46860, Oct. 26, 1976] § 173.42 Possession of refilled liquor bottles. No person who sells, or offers for sale, distilled spirits, or agent or employee of such person, shall (a) possess any liquor bottle in which any distilled spirits have been placed in violation of section 5301(c) of the Internal Revenue Code or § 173.43, or (b) possess any liquor bottle, any portion of the contents of which has been altered or increased in violation of section 5301(c) of the Internal Revenue Code or § 173.43. The provisions of this section are applicable to all liquor bottles, including those of less than 200 ml capacity. [T.D. 6954, 33 FR 6813, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-34, 41 FR 46860, Oct. 26, 1976] § 173.43 Refilling of liquor bottles. No person who sells, or offers for sale, distilled spirits, or any agent or employee of such person, shall (a) place in any liquor bottle any distilled spirits whatsoever other than the distilled spirits contained in such bottle at the time such bottle was filled and stamped under the provisions of Chapter 51 of the Internal Revenue Code, or (b) by the addition of any substance whatsoever to any liquor bottle, in any manner alter or increase the original contents or any portion of the original contents contained in such bottle at the time such bottle was filled and stamped under the provisions of Chapter 51 of the Internal Revenue Code. The provisions of this section are applicable to all liquor bottles, including those of less than 200 ml capacity. [T.D. 6954, 33 FR 6813, May 4, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-34, 41 FR 46860, Oct. 26, 1976] |