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934

VOLUME 18

NUMBER 41

Washington, Tuesday, March 3, 1953

TITLE 26 INTERNAL REVENUE
Chapter I Bureau of Internal Reve nue, Department of the Treasury Subchapter C Miscellaneous Excise Taxes T . D. 5996; Regs. 15
Part 190 R ectification of S pirits and
W ines .
REQUIREMENT FOR VODKA RECEIVING TANKS
AT RECTIFYING PLANTS

to the finished products room or b transferred from such tank or tanks to a bottling tank, gauged, and then bot tled and removed to the finished prod ucts rooms or conveyed by pipeline to a contiguous tax-paid bottling house or rectifying plant for bottling. See 190.615 to 190.672.
53 Stat. 298, as amended, 300, as amended;
26 U. S. C. 2800, 2801

2. The purpose of these amendments is to eliminate the requirement that 1.
Sections 190.122 and 190.468a of vodka produced at the rectifying plant Regulations 15 are amended to read as must be run into a receiving tank prior follows:
to being drawn into prescribed con tainers or transferred to a bottling tank.
S ttbpart I E q u i p m e n t Since vodka is produced at rectifying

190.122 Receiving tanks.
Where plants by the treatment of distilled rectified products are produced by redis spirits with charcoal in processing tanks, tillation, such as gin or cordials, or where the deposit of the finished vodka-in a spirits are redistilled, the rectifier must receiving tank prior to packaging or provide a requisite number of receiving transfer to a bottling tank is an un tanks. Where vodka is produced, a re necessary requirement. The use of such ceiving tank or tanks may be provided a tank will be optional.
3. It is found that compliance with therefor, if desired. Each receiving tank shall be constructed of metal or other the notice, public rule making proce suitable material and equipped with a dure, and effective date requirements of suitable device whereby the contents can the Administrative Procedure A ct 5
be accurately determined. Manheads, U. S. C. 1001, et seq., is unnecessary in inlets, and outlets of such tanks must be connection with the issuance of these provided with facilities for locking with regulations for the reason that the Government locks. Each tank shall changes made are of a liberalizing have plaihly and legibly painted thereon character.
4. This Treasury decision shall be ef words indicating its use, as Gin Receiv ing Tank, Cordial Receiving Tank, fective immediately upon the date of its Heads and Tails Receiving Tank, publication in the F ed e r a l R e g is t e r .
Vodka Receiving Tank, etc., followed 53 Stat. 375; 26 U. S. C. 3176
by its serial number and capacity in gal seal T. C o l e m a n A n d r e w s , lons. Receiving tanks must be located Commissioner of Internal Revenue.
in the rectifying room.
Approved; February 26, 1953.
53 Stat. 300 as amended, 318; 26 U. S. C.
2801, 2829

Subpart Y R ectification

TAX-EXEMPT VODKA

190.468a Production. Vodka may be produced exempt from the rectifica tion tax in accordance with the pro cedure prescribed by 190.468b. Vodka so produced must be either a promptly drawn from the processing or receiving tank or tanks into metal, porcelain or glass containers or paraffin-lined con tainers, gauged, stamped, and removed
P. T u t t l e , Acting Secretary of the Treasury.

E lbert
F. R. Doc. 53-1926; Filed, Mar. 2, 1953;
8:47 a. m..

CONTENTS
Agriculture Department
Pae
See Production and Marketing Administration.

Air Force Department Redelegation of authority to Sec retary with respect to enforcing compliance with terms and con ditions of certain transfers of property made for use of civilian components of the Armed Forces see Defense Depart ment.

Army Department Redelegation of authority to Sec retary with respect to enforcing compliance with terms and con ditions of certain transfers of property made for use of civilian components of the Armed Forces see Defense Depart ment .

Civil Aeronautics Board Notices :
Hearings, etc.:
Accident occurring at La Guardia Field, New York__1189
Aero Finance Corp., et al.;
large irregular air carrier investigation_______________ 11C9
Northwest Airlines, Inc., et al.;
Portland - Seattle service case_______________________
1189

Commerce Department See Federal Maritime Board; In
ternational Trade, Office o f ;
National Production Authority.

Customs Bureau Notices:
Onion powder; tariff classifica tion________ :_________________

1187

Defense Department
Notices:
Secretaries of Army, Navy, and Air Force; redelegation of au T . D. 5995; Regs. 15
thority with respect to enforc ing compliance with the terms P art 190 R e c t if i c a t i o n o f S p ir it s a n d and conditions of certain W in e s transfers of property made for RECTIFICATION UNDER TRADE NAMES
use of civilian components of the Armed Forces___________
1.
Regulations 15, Rectification of Spirits and Wines 26 CFR Part 190; Economic Stabilization Agency Continued on p. 1181
See Price Stabilization, Office of.
1179

1187