CHAPTER I-INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part Basic permit requirements under the Federal Alcohol Administration Act. 2 Nonindustrial use of distilled spirits and wine. 3 Bulk sales and bottling of distilled spirits. 4 Labeling and advertising of wine. 5 Labeling and advertising of distilled spirits. 6 Inducements furnished to retailers. 7 Labeling and advertising of malt beverages. 8 Credit period to be extended to retailers of alcoholic beverages. CROSS REFERENCES: Bureau of Customs, Department of the Treasury: See 19 CFR Chapter I. Internal Revenue Service, Department of the Treasury: See 26 CFR Chapter I. Department of the Army liquor regulations: See 32 CFR 631.1. Federal Trade Commission: See 16 CFR Chapter I. Food and Drug Administration, Department of Health, Education, and Welfare: See 21 CFR Chapter I. Foreign Trade Statistics, Bureau of the Census, Department of Commerce: See 15 CFR Part 30. Panama Canal Zone liquor regulations: See 35 CFR Part 53. Post Office Department: See 39 CFR 124.3. NOTE 1: Other regulations issued by the Department of the Treasury appear in Title 19 Chapter I, Title 26 Chapter I, Title 31. NOTE 2: The regulations appearing in this title were originally issued by the Federal Alcohol Administration which was abolished by Reorganization Plan No. III, Apr. 2, 1940, 5 F.R. 2107, 3 CFR, 1940 Supp. Treasury Order 30, June 12, 1940, 5 F.R. 2212, issued under sections 2 and 8 of Reorganization Plan No. III (54 Stat. 1232) provided that these regulations continue in effect as regulations of the Alcohol Tax Unit of the Bureau of Internal Revenue, now Alcohol and Tobacco Tax Division of the Internal Revenue Service. ABBREVIATIONS: The following abbreviations are used in this chapter: AT Alcohol Tax. ATTD=Alcohol and Tobacco Tax Division. TD=Treasury Decision. Fed. Alc. Adm. Federal Alcohol Administration. 50-063-71- -2 1.26 Incomplete or incorrectly executed applications. 1.27 Change in ownership, management, or control of the applicant. 1.28 Forms upon which to apply for basic permits. 1.29 Individual plant or premises. 1.30 Power of attorney; Form 1534. 1.31 Denial of permit applications. Subpart D-Authorization 1.35 Authority to issue, amend, deny, suspend, revoke, or annul basic permits. Subpart E-Amendment and Duration of Basic Permits 1.40 Change of name. 1.41 Change of address. 1.42 Change in ownership, management, or control of business. 1.43 Duration of permits. Automatic termination of permits. 1.50 Revocation or suspension. 1.51 Annulment. The regulations in this part relate to requirements governing the issuance, amendment, denial, revocation, suspension, automatic termination, and annulment of basic permits and the duration of permits, except that the provisions of 26 CFR Part 200, Rules of Practice in Permit Proceedings are hereby made applicable to administrative proceedings with respect to the application for, and to the suspension, revocation, or annulment of, basic permits under the Federal Alcohol Administration Act. § 1.2 Territorial extent. The provisions of this part are applicable to the several States of the United States, the District of Columbia and Puerto Rico. § 1.3 Forms prescribed. The Director, Alcohol and Tobacco Tax Division is authorized to prescribe all forms required by this part. Information called for shall be furnished in accordance with the instructions on the form or issued in respect thereto. Subpart B-Definitions § 1.5 Meaning of terms. As used in this part, unless the context otherwise requires, terms shall have the meaning ascribed in this subpart. § 1.6 Act. "Act" shall mean the Federal Alcohol Administration Act. § 1.7 Applicant. "Applicant" shall mean any person who has filed with the Assistant Regional § 1.17 Trade buyer. "Trade buyer" shall mean any person who is a wholesaler or retailer of distilled spirits, wine or malt beverages. Subpart C-Basic Permits § 1.20 Importers. No person, except pursuant to a basic permit issued under the act, shall: (a) Engage in the business of importing into the United States distilled spirits, wine, or malt beverages; or, (b) while so engaged, sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits, wine, or malt beverages so imported. § 1.21 Domestic producers, rectifiers, blenders, and warehousemen. No person, except pursuant to a basic permit issued under the Act, shall: (a) Engage in the business of distilling distilled spirits, producing wine, rectifying or blending distilled spirits or wine, or bottling, or warehousing and bottling, distilled spirits; or (b) while so engaged, sell, offer or deliver for sale, contract to sell, or ship, in interstate or foreign commerce, directly or indirectly or through an affiliate, distilled spirits or wine so distilled, produced, rectified, blended, or bottled, or warehoused and bottled. Assistant Regional Commissioner if the applicant proves to the satisfaction of the Assistant Regional Commissioner that: (a) Such person (or in case of a corporation, any of its officers, directors, or principal stockholders) has not, within 5 years prior to the date of application, been convicted of a felony under Federal or State law, and has not, within 3 years prior to date of application, been convicted of a misdemeanor under any Federal law relating to liquor, including the taxation thereof; and (b) Such person, by reason of his business experience, financial standing or trade connections, is likely to commence operations as a distiller, warehouseman and bottler, rectifier, wine producer, wine blender, importer, or wholesaler, as the case may be, within a reasonable period and to maintain such operations in conformity with Federal law; and (c) The operations proposed to be conducted by such person are not in violation of the law of the State in which they are to be conducted. APPLICATIONS FOR PERMITS 1.25 General. Applications for basic permits to engage in any of the operations set forth in §§ 1.20 to 1.22 shall be made on the appropriate form prescribed by the Director, Alcohol and Tobacco Tax Division, verified as required by § 1.56, and shall be accompanied by such affidavits, documents, and other supporting data, as the Director, Alcohol and Tobacco Tax Division or the Assistant Regional Commissioner shall require. All data, written statements, affidavits, documents, or other evidence submitted in support of the application, or upon hearing thereon, shall be deemed to be a part of the application. All applications shall be filed by mailing or delivering the same to the office of the Assistant Regional Commissioner. § 1.27 Change in ownership, manage ment, or control of the applicant. In the event of any change in the ownership, management, or control of the applicant (in case of a corporation, any change in the officers, directors, or persons holding more than 10 percent of the corporate stock), after the date of filing of any application for a basic permit and prior to final action on such application, the applicant shall notify the Assistant Regional Commissioner immediately of such change. § 1.28 Forms upon which to apply for basic permits. The appropriate forms upon which to apply for basic permits may be secured from the assistant regional commissioner's office upon request. § 1.29 Individual plant or premises. An application for basic permit must be filed, and permit issued, to cover each individual plant or premises where any of the businesses specified in section 3 of the act is engaged in, such application to be filed with and permit issued by the Assistant Regional Commissioner for the region wherein such plant or premises is located. § 1.30 Power of attorney; Form 1534. If the application and other documents in support of such application are signed by an attorney in fact of an individual, partnership, association, or corporation, or by one of the members of a copartnership or association, or, in the case of a corporation by an officer or other person not authorized by the corporation's bylaws or by its board of directors to sign such applications and supporting documents, the applications must be supported by a duly authenticated copy of the power of attorney conferring authority upon the person signing the documents to execute the same. Such powers of attorney will be executed on Form 1534, in triplicate, and submitted to the Assistant Regional Commissioner. |