Rev. Proc. 61-28

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to provide instructions for the number of copies of Form 2630, Package Gauge Report, to be prepared when packages of spirits are transferred in bond.

SEC. 2. BACKGROUND.

0.1 Section 201.368 of the Distilled Spirits Plants Regulations provides that when packaged spirits are to be transferred in bond, the consignor shall, in addition to preparing Form 236, Transfer of Spirits or Denatured Spirits in Bond, prepare Form 2630, Package Gauge Report, describing the packages.

0.2 The instructions on Form 236 which cover the preparation and distribution of Form 2630 do not provide a copy of Form 2630 for the Assistant Regional Commissioner, Alcohol and Tobacco Tax, of the consignor's region. Such a copy has been found necessary to complete the records of the Internal Revenue Service covering packages of spirits in bond.

SEC. 3. PROCEDURE.

0.1 On and after October 1, 1961, proprietors of distilled spirits plants shall prepare Form 2630 in quadruplicate, instead of in triplicate as prescribed by instructions on Form 236, when packaged spirits are to be transferred in bond. The additional copy shall be furnished to the Government officer assigned to the shipping plant for forwarding, with a copy of the Form 236 covering the shipment, to his Assistant Regional Commissioner.

0.2 The instructions on Form 236 covering the preparation and distribution of Form 2630 will be revised to conform with this procedure when Form 236 is reprinted.

SEC. 4. INQUIRIES.

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