Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 62-15

1962-1 C.B. 355

Caution: Superseded by Rev. Rul. 67-386

Full Text

Rev. Rul. 62-15

Section 211.108 of the Denatured Alcohol and Rum Regulations provides, in part, that the Director, Alcohol and Tobacco Tax Division, may, in approving Forms 1479-A, Formula for Article made with Specially Denatured Alcohol or Rum, specify thereon the size of containers in which any article may be sold and the maximum quantity that may be sold to any person at one time and may restrict the sale of articles to a specific class of Vendee and for a specific use.

Held , in approving Form 1479-A, the quantity and package size of laboratory reagents and stains which may be authorized will be limited to the following:

1. Unlimited sale in containers of thirty-two fluid ounces or less.

2. Sales in containers larger than thirty-two fluid ounces but not larger than two gallons limited to thirty gallons per month per person.

3. Sales in five gallon containers limited to fifty gallons per month per person. Reagents and stains packaged in five-gallon containers may be shipped only to the person using the article in laboratory analysis. Sales records shall be kept by the permittee and submitted quarterly to the Assistant Regional Commissioner, Alcohol and Tobacco Tax.

This Revenue Ruling is not applicable to reagent alcohol which is covered under section 211.199 of the Denatured Alcohol and Rum Regulations.