STATISTICAL DATA ON FORM 332

Proprietors of Distilled Spirits Plants and others concerned:

Purpose. This circular is issued to alert you, in advance, of the provisions of a Revenue Procedure which will be published in the Internal Revenue Bulletin in the near future, so that you can start assembling the necessary information immediately. The procedure concerns the reporting of additional statistical data on Form 332, Statement by Kinds, Seasons, and Years of Production of Spirits in Bonded Warehouses.

Background. Form 332 provides for the reporting of all stocks of neutral spirits and alcohol of less than 190 degrees of proof as a single entry, regardless of the type of container in which stored. There now appears to be a need for separate information as to neutral spirits and alcohol of less than 190° of proof, in barrels.

Procedure. The revenue procedure will provide that where Column (f) includes neutral spirits and/or alcohol of less than 190° of proof, in barrels, you will enter on the back of the form the statement, "Spirits less than 190 proof, in barrels (Number) tax gallons." It will further provide that if Column (f) of the report includes spirits of less than 190° proof but none of such spirits are in barrels, the special entry on the back should read, "Spirits less than 190 proof, in barrels None." This information is to be included in the report for the period ending June 30, 1964, and in each semi-annual report thereafter.

Statistics to be made available. Based on the information submitted in the manner indicated above, the Alcohol and Tobacco Tax Division will publish, as a part of its statistical releases, a breakdown of the quantities of neutral spirits and alcohol of less than 190° of proof, in barrels, on hand at the end of each six-month period.

Inquiries. Inquiries concerning this circular should refer to its number and be addressed to your Assistant Regional Commissioner, Alcohol and Tobacco Tax.

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division