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Revenue Ruling

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 Rev. Rul. 65-70

1965-1 C.B. 584

Full Text

Rev. Rul. 65-70

Treasury Decision 6762, C.B. 1964-2, 566, effective December 1, 1964, amended sections 175.34, 175.87, and 175.94 of the Container Regulations by deleting the requirement that the words `Federal Law Forbids Sale or Reuse of This Bottle' be marked on liquor bottles, and by making other changes.

The Treasury Decision also made the provisions of the regulations applicable to containers of less than one-half pint capacity only to the extent of requiring such containers to be made of glass, or earthenware, or other suitable material approved by the Director, Alcohol and Tobacco Tax Division, to bear labels showing the marks and brands prescribed in subpart D of the regulations and to be subject to the provisions of subpart I of the regulations relating to reuse or refilling of liquor bottles and possession of refilled liquor bottles. Under these provisions the containers of less than one-half pint capacity are not required to bear the indicia prescribed for other liquor bottles.

Although the regulations, as amended, do not require that the reuse clause be placed on liquor bottles and do not require that indicia be placed on bottles of less than one-half pint in capacity, it is held that the placement of the reuse clause on liquor bottles is not prohibited nor is the use of indicia on containers of less than one-half pint in capacity prohibited.