Under the authority of the Internal Revenue Code (IRC) at 26 U.S.C. 5511, persons who wish to establish premises to manufacture volatile fruit-flavor concentrates are required to file an application with the Alcohol and Tobacco Tax and Trade Bureau (TTB) on TTB F 5520.3. TTB uses the application information to identify persons responsible for such manufacture since these products contain ethyl alcohol that could be diverted for use as alcohol beverages, with consequent loss of revenue. The application also constitutes registry of a still, a statutory requirement of the IRC at 26 U.S.C. 5179. TTB regulations also require the filing of an amended TTB F 5520.3 to report any changes affecting the accuracy of the original application. In addition, the TTB regulations require the filing of letterhead applications for certain volatile fruit flavor concentrate plant matters not covered by the application form. TTB uses the required records to ensure the accuracy of the application forms, and to ensure that the concentrates are manufactured in compliance with Federal law and regulations. Proprietors must maintain a file of applications forms and letters. The required records must be retained for 3 years.
US Code:
26 USC 5511
Name of Law: Internal Revenue Code
US Code:
26 USC 5179
Name of Law: Internal Revenue Code
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