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 Rev. Rul. 56-10

1956-1 C.B. 748

Section 3501 -- Collection and Payment of Taxes

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Rev. Rul. 56-10

Section 5351 of the Internal Revenue Code of 1954 provides that premises for the production, blending, cellar treatment, storage, bottling, packaging, or repackaging of untaxpaid wine shall be known as `bonded wine cellars' except that any such premises engaging in production operations may be designated as a `bonded winery.' Section 240.193 of the Wine Regulations provides, in part, that if the activities to be conducted on the bonded wine cellar premises are such that a wine producer's basic permit is required under the Federal Alcohol Administration Act, a letter application, in triplicate, may be submitted with Form 698, Application by Proprietor of Bonded Wine Cellar or Bonded Winery, for designation of the premises as a bonded winery. Held , if the proprietor of a bonded wine cellar holds Form 1635, Wine Producer's and Blender's Basic Permit (Under the Federal Alcohol Administration Act and Regulations), and has produced wine within the past two years, a change in designation of the premises from bonded wine cellar to bonded winery may be approved by the Assistant Regional Commissioner, Alcohol and Tobacco Tax, upon receipt of a letter application filed pursuant to section 240.193 of the Wine Regulations. Approval of the application may be considered authority for changing the designation on all copies of Form 698. Consent of surety on Form 1533 to the change in designation of the premises should be filed.