Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 61-43

1961-1 C.B. 798

Full Text

Rev. Rul. 61-43

Section 201.237(4) of the Distilled Spirits Plants Regulations provides that a structure suitable for the particular purpose intended and to the needs of revenue protection and effective supervision shall be provided where spirits are stored on bonded premises in tank cars or tank trucks. Held , a wire fence enclosure meeting the construction requirements of section 201.243(b) of the regulations would constitute a suitable structure for the storage of spirits on bonded premises in tank cars or tank trucks, provided the Assistant Regional Commissioner, Alcohol and Tobacco Tax, finds that this type and location of structure, in conjunction with other essential factors relating to security of the spirits, including the character of the specific or general area of the distilled spirits plant, will be suitable to the needs of revenue protection and effective supervision. Held further , tank cars or tank trucks containing untaxpaid and denatured spirits stored in such area must be secured in the same manner as required for tanks under section 201.243(b) of the regulations.