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EGISTE
VOLUME I

934

JN n to

NUMBER 4

Washington, Thursday, March 19, 1936
TREASURY DEPARTMENT.
Office of Commissioner of Internal Revenue.
R egulations N o . 92

not later than ten days after the receipt of the notice requir ing the same to be filed, unless the Commissioner shall specify a shorter period of time within which the return is to be filed.

ARTICLE in. RECORDS
To district supervisors of the Bureau of Internal Revenue, and others concerned:
Every person who consigns, sells, or otherwise disposes of The following regulations are prescribed under the pro any such articles, as defined in these Regulations, shall, on visions of Title I of the Liquor Law Repeal and Enforce and after the receipt of a notice in writing from the Com missioner requiring returns to be made under Article n of ment Act, approved August 27, 1935.
these Regulations, keep a t his place of business such books, ARTICLE I. DEFINITIONS
records, documents, papers, invoices, bills of lading, etc., re In these regulations the following words shall, unless other lating to or connected with every such consignment, sale, or wise stated, be considered as having the meaning herein disposition, as will enable such person to make the return provided for by Article n of these regulations.
defined:
When any person has made a return pursuant to the pro a Articles shall mean denatured alcohol, denatured rum, and any liquid substance or preparation which contains cedure provided for in Article II of these regulations, such more than 25 per cent by volume of denatured alcohol or books, records, documents, papers, invoices, bills of lading, etc., shall be kept readily available for, and open to, inspec denatured rum;
b Commissioner shall mean the Commissioner of tion by any officer or employee of the Alcohol Tax Unit of the Bureau of Internal Revenue during the hours of business of Internal Revenue;
c Person shall mean and include natural persons, such person.
ARTICLE IV
firms, partnerships, corporations, and associations.
These regulations shall be in addition to, and shall not ARTICLE II. RETURNS
alter, modify or repeal, the provisions of existing regulations Every person in the United States who consigns, sells, or relating to denatured alcohol, denatured rum, or products otherwise disposes of, articles as defined in these regulations, containing such alcohol or rum.
shall, when required in writing by the Commissioner for the ARTICLE V--- DELEGATION OF AUTHORITY
purpose of determining whether such articles are being used The Deputy Commissioner in charge of the Alcohol Tax for the recovery of alcohol in fraud of the internal revenue tax on such alcohol, render in writing a correct return under Unit, Bureau of Internal Revenue, is charged with the ad oath showing 1 the date of each consignment, sale, or other ministration and enforcement of the Act and these regula disposition of, such articles on or after the receipt of the tions, under the direction of the Commissioner.
These regulations shall become effective on December 31, notice requiring such returns; 2 the quantity and kind of the articles consigned, sold, or otherwise disposed of; 3 the 1935.
G uy T. H elvering, name and .complete address of the purchaser, or person to Commissioner of Internal Revenue.
whom disposition is made, and if the sale or disposition is made by or through any other person, the name and complete Approved, December 28, 1935.
address of such other person; 4 the name and complete T. J. C oolidge, address of the consignee; 5 the date and method of ship Acting Secretary of the Treasury.
ment or delivery, such as by truck, or other conveyance, and Filed, March 18, 1936; 11:00 a. m.J
the state or city registration number of such truck or other conveyance, if any; 6 the name and complete address of the driver of such truck, or other conveyance, as shown by DEPARTMENT OF AGRICULTURE.
the drivers operators license, if any, giving the number of the license and the date of issuance; 7 the name and com O rder S uspending O peration of L icense for M il k , P hoenix , Arizona, S ales Area plete address of the person to whom actual delivery has been, or is to be, made; and 8 the exact date of such delivery, or Whereas, Henry A. Wallace, Secretary of Agriculture of proposed delivery. Where shipment is made by a common the United States of America, acting under the provisions of carrier, such as a railroad, trucking company, steamboat line, the Agricultural Adjustment Act, as amended, for the pur etc., the information required by subdivisions 5 and 6 of poses and within the limitations contained therein, and pur this Article need not be reported, but in lieu thereof there suant to the applicable general regulations issued thereunder, shall be furnished the complete routing of the shipment.
on the 3rd day of November 1934, issued, under his hand Returns shall be filed with the Commissioner, or with an and the official seal of the Department of Agriculture, a officer or employee of the Bureau of Internal Revenue desig license for milk, Phoenix, Arizona, Sales Area, effective on nated by the Commissioner to receive the returns for him, the 10th day of November 1934, a t 12: 0l a. m. eastern stand39