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Revenue Ruling

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 Rev. Rul. 56-32

1956-1 C.B. 750

Full Text

Rev. Rul. 56-32

Section 240.513 of the Wine Regulations, which require the submission of a statement of process for effervescent wine, provides in part that where the proprietor of a bonded wine cellar has on file on the effective date of such regulations (January 1, 1955) approved formulas covering production of effervescent wine, new formulas need not be filed unless requested by the Assistant Regional Commissioner, Alcohol and Tobacco Tax. Held , although the Wine Regulations do not specifically provide for the use of syrup or sugar-water solution to develop secondary fermentation, winemakers having on file formulas for sparkling wines approved prior to January 1, 1955, which call for the use of syrup or sugar-water solution to develop secondary fermentation, need not be required to file new formulas under the provisions of section 240.513 of such regulations. The 60 degree minimum limitation as to the Balling of the sugar-water solution to be used for this purpose must be observed in such instances.