Rev. Ruling 62-224

Labeling by Wholesale Liquor Dealer

Distilled spirits or wines in bottles with back labels attached may, under the following conditions, be shipped to a wholesale liquor dealer who will place brand labels of his won selection on the bottles:

1. The back labels affixed by the bottler must bear all of the mandatory information required by section 4.30 of the Federal Labeling and Advertising of Wine regulations and section 5.30 of the Federal Labeling and Advertising of Distilled Spirits Regulations, including a statement of net contents unless such statement is blown in the bottles. The back labels for distilled spirits must include a "Government label" and, in the case of bottled-in-bond spirits, such labels must also include the caution notice required by section 201.329(b) of the Distilled Spirits Plants Regulations and the information required by section 201.332 of those regulations.

2. The bottler must obtain certificates of label approval covering back labels and any associated neck, spot, or strip labels to be affixed by him to the package.

3. The brand label affixed by the wholesaler, either alone or in combination with other front labels affixed to the bottle, must bear all of the mandatory information required by the regulations to appear on the front of the container.

4. The wholesaler must obtain certificates of label approval covering the complete sets of labels, including the brand label, back labels, and any other spot, neck, or strip labels which will be used on the finished package.

5. Before applying brand labels, the wholesaler must obtain permission therefor from the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax. At the discretion of the Assistant Regional Commissioner, the authority to add brand labels may be on a continuing basis or may be required for each additional labeling
operation.

Revenue Ruling 54-281, C.B. 1954-2, 588, is hereby superseded.

27 U.S.C. 205; 27 CFR 4.30