Rev. Proc. 57-27

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to specify the responsibilities of the denaturer concerning the use of brucine (alkaloid) or brucine sulfate in the production of specially denatured alcohol Formula No. 40.

SEC. 2. BACKGROUND.

The Alcohol and Tobacco Tax Division of the Internal Revenue Service has been informed that brucine sulfate is in short supply and has been requested to permit the use of brucine (alkaloid) in the manufacture of specially denatured alcohol Formula No. 40, even though brucine sulfate, rather than brucine (alkaloid), is specified on Form 1485, Application and Withdrawal Permit of User to Procure Specially Denatured Alcohol.

SEC. 3. RESPONSIBILITY OF THE DENATURER.

Section 212.57 of the Regulations relating to Formulas for Denatured Alcohol requires the use of brucine in the production of Formula No. 40. The regulations give the denaturer a choice of whether to use brucine (alkaloid) or brucine sulfate. Where Form 1485 does not specify which form of brucine shall be used, the denaturer may exercise his choice without notification to the user. Where a user of this formula has specified on Form 1485 a preference for brucine sulfate, it has been deemed that the user's preference would be reflected in the denaturer's choice. Accordingly, where a Form 1485 specifies brucine sulfate, the denaturer either should use that denaturant or should obtain from the user a waiver of his preference. Where this waiver has been obtained the denaturer can use either form of the brucine.

SEC. 4. INQUIRIES.

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