prior to the bottling, packing, importation or removal of wine, distilled spirits or malt beverages from the plant where bottled or packed, or from Customs custody. As indicated in the instructions on the reverse of this form, only exact copies may be used in lieu of an original form.

In the past, copies of forms with smaller font sizes, misspelled or missing words, illegible print and other variations were accepted. Beginning January 31, 2002, these will no longer be accepted. Not only are these forms often inaccurate, but they also require substantially more time for label specialists to review, thus increasing processing time. Using the ATF original forms or photocopies thereof will benefit both the industry and the division. Original ATF Forms 5100.31 may be obtained at no charge by contacting the ATF Distribution Center at (703) 455-7801. You may also download a PDF version of the form from the ATF Internet site: www.atf.gov/forms/ pdfs/f510031.pdf. Please note that if the form is printed from the internet site, 8.5" x 14" legal-size paper must be used. In the next few weeks ATF will add a Microsoft Word version of this form to our web site. This version of the form will allow you to type the information required on the form on your computer, print it, attach your label(s) and mail or hand carry the application to ATF.

ATF is also developing paperless electronic filing of COLA forms which will enable you to submit the completed application via the internet, check the status of your applications, and receive a response on approval or rejection on-line. It is anticipated that this system will be available by January 2003.

We have also noticed an increase in the number of ATF F 5100.31's submitted without being completed in their entirety. Correctly completed forms enable label specialists to process the applications more efficiently and accurately. Please help the Alcohol Labeling and Formulation Division maintain its efficiency by submitting correct versions of the form that contain all of the required information. If you have any questions, please contact ALFD Customer Service at (202) 927-8140, toll

free (866) 927-ALFD (2533) or by email at alfd@atfhq.atf.treas.gov. q

Claims Filed

By Joyce Thompson (513) 684-3334

Recently we have been receiving a number of claims filed by tobacco importers on tobacco products that have been withdrawn from the market for destruction. These claims are filed for refund of the tax paid on tobacco products. When a tobacco importer prepares to file a destruction claim, he must first call an ATF field office to give ATF the opportunity to inspect the destruction. The claimant must file the ATF F 2635(5620.8) as well as ATF F 5200.7, Schedule of Tobacco Products, Cigarette Papers or Tubes Withdrawn from the Market. Claims that have been received requesting refund on shortages cannot be allowed by ATF as that is strictly an overpayment. Also, when processing these claims be sure that the claimant is not claiming on products that have been partially paid by the freight forwarder/airline. q

Brewer's Bond

By Anthony Heagney (513) 684-3334

Every person intending to commence a brewery business must file a Brewer's Bond at the time of filing the original Brewer's Notice. A Brewer's Bond is effective for four years. If the brewery intends to continue operations, it must file a superseding bond or continuation certificate every four years. Failure to obtain a superseding bond or continuation certificate may lead to the brewery being placed on prepayment status. This means that excise tax payments will no longer be deferred and excise tax will be due before any beer is removed for sale or consumption. A brewery could also be instructed to cease and desist operations until a superseding bond or continuation certificate is received.

Breweries are reminded to ensure that they have proper bond coverage. Many breweries obtain the minimum $1,000 bond when they begin business. As business increases, it is easily forgotten that the amount of the bond may also need to be increased. The amount of the bond is equal to ten percent of the maximum amount of tax that the brewer is liable to pay during a calendar year during the period of the bond.

To compute the bond amount, multiply the applicable beer tax rate by ten percent then by the number of barrels of beer to be removed:
l For transfer to the brewery from other breweries owned by the same brewer;
l Without tax payment for export or use as supplies on vessels and aircraft;
l Without tax payment for use in research, development, or testing; or
l For consumption or sale.

If you have any questions relating to your bond, or need assistance in determining the proper amount of your bond, call the National Revenue Center at (513) 684-2238. q

Helpful Tips for Wineries

By Scott Cain (513) 684-3334

When completing your Report of Wine Premises Operations, ATF F 5120.17, formerly Form 702, the Wine Section would like to remind all of its industry members to be mindful of the following tips. Please use the Operating Name of your Winery along with your premise address and telephone number in the section marked "Operated By". If you do not use an operating name, use the "Owner Name". You must enter the month and the year the report covers. The Registry Number is in the following format, BW-CA-9999. Please leave out leading zeros in the registry number. We also ask that you include your EIN No. (employer identification number). There is no line for the EIN, but it is extremely useful to our office. Please enter the figures on the front and the back page with only two places behind the decimal point and do not use any negative numbers (i.e. minus signs or numbers in parenthesis). Please write legibly, as neatness counts! Always remember that the amount of gallons entered in the "removed taxpaid" lines on the operations report is the same amount of gallons that tax should be paid on the two (or three for Sept.) excise tax returns for that month. If you have any questions please do not hesitate to call the NRC at 1-800-398-2282 and ask for the Wine Section. q