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oldtime alcoholic strength", or similar words or statements, likely to be considered as statements of alcoholic content, except where required by State law.

(g) Use of numerals. Labels shall not contain any statements, designs, or devices whether in the form of numerals, letters, characters, figures, or otherwise, which are likely to be considered as statements of alcoholic content, unless required by State law.

or

(h) Coverings, cartons, or cases. Individual coverings, cartons, cases, other wrappers of containers of malt beverages, used for sale at retail, or any written, printed, graphic, or other matter accompanying the container shall not contain any statement or any graphic pictorial, or emblematic representation, or other matter, which is prohibited from appearing on any label or container of malt beverages.

[Regs. No. 7, 1 F. R. 2315, as amended by Treasury Order 30, 5 F. R. 2212, T. D. 5051, 6 F. R. 2874]

REQUIREMENTS FOR WITHDRAWAL OF IMPORTED MALT BEVERAGES FROM CUSTOMS CUSTODY

§ 7.30 Application. Sections 7.30 and 7.31 shall apply to withdrawals of malt beverages from customs custody only in the event that the laws or regulations of the State in which such malt beverages are withdrawn for consumption require that all malt beverages sold or otherwise disposed of in such State be labeled in conformity with the requirements of §§ 7.20-7.29.

§ 7.31 Label approval and release (a) Application. On or after December 15, 1936, imported malt beverages shall not be released from customs custody for consumption, except pursuant to the procedure and forms prescribed by §§ 7.30 and 7.31.

(b) Affidavit. No imported malt beverages shall be released from customs custody unless there shall have been deposited with the appropriate customs officer at the port of entry an "Affidavit for Release of Distilled Spirits, Wine or Malt Beverages under the Federal Alcohol Administration Act" (Form 1652), which document shall be properly filled out and sworn to by the importer or transferee in bond, covering the particular brand or lot of malt beverages sought to be released, and which document shall be accompanied by the original or a photostatic copy firmly attached

thereto of a "Certificate of Label Approval under the Federal Alcohol Administration Act" (Form 1649). Such certificate shall be issued by the Deputy Commissioner upon application made on the form designated "Application for Certificate of Label Approval under the Federal Alcohol Administration Act" (Form 1647), properly filled out and certified to by the importer or transferee in bond.

(c) Release. If the "Affidavit for Release of Distilled Spirits, Wine or Malt Beverages under the Federal Alcohol Administration Act" (Form 1652) is accompanied by the original or a photostatic copy of the "Certificate of Label Approval under the Federal Alcohol Administration Act" (Form 1649), the certificate of which bears the signature of the Deputy Commissioner, then the brand or lot of malt beverages bearing labels identical with those shown on the original or a photostatic copy may be released from customs custody.

(d) Relabeling. Imported malt beverages in customs custody, which are not labeled in conformity with certificates of label approval issued by the Deputy Commissioner, must be relabeled, prior to release, under the supervision and direction of the customs officers of the port at which such malt beverages are located."

[Regs. No. 7, 1 F. R. 2315, as amended by Treasury Order 30, 5 F. R. 2212]

REQUIREMENTS FOR APPROVAL OF LABELS OF MALT BEVERAGES DOMESTICALLY BOTTLED OR PACKED

§ 7.40 Application. Sections 7.407.42 shall apply only to persons bottling or packing malt beverages (other than malt beverages in customs custody) for shipment, or delivery for sale or shipment, into a State, the laws or regulations of which require that all malt beverages sold or otherwise disposed of in such State be labeled in conformity with the requirements of §§ 7.20-7.29.

§ 7.41 Certificates of label approval. No person shall bottle or pack malt beverages, or remove such malt beverages from the plant where bottled or packed, unless upon application to the Deputy Commissioner, he has obtained, and has

Copies of Form 1647 may be secured from the district supervisors of the Alcohol Tax Unit on request. Copies of Form 1652 may be secured from the local Customs office.

in his possession, a "Certificate of Label Approval under the Federal Alcohol Act" (Form 1649) covering such malt beverages. Such certificate of label approval shall be issued by the Deputy Commissioner upon application made on the form designated "Application for Certificate of Label Approval under the Federal Alcohol Administration Act" (Form 1647), properly filled out and certified to by the applicant.*

[Regs. No. 7, 1 F. R. 2315, as amended by Treasury Order 30, 5 F. R. 2212]

$7.42 Exhibiting certificates to Government officials. Any bottler or packer holding an original or duplicate original of a certificate of label approval shall, upon demand, exhibit such certificate to a duly authorized representative of the United States Government or any duly authorized representative of a State or political subdivision thereof.

ADVERTISING OF MALT BEVERAGES

§ 7.50 Application. No person engaged in business as a brewer, wholesaler, or importer, of malt beverages, directly or indirectly, or through an affiliate, shall publish or disseminate, or cause to be published or disseminated by radio broadcast, or in any newspaper, periodical, or other publication, or by any sign or outdoor advertisement, or any other printed or graphic matter any advertisement of malt beverages if such advertisement is in, or is calculated to induce sales in interstate or foreign commerce, or is disseminated by mail, unless such advertisement is in conformity with §§ 7.507.54: Provided, That §§ 7.50-7.54 shall not apply to outdoor advertising in place on June 18, 1935, but shall apply upon replacement, restoration, or renovation of any such advertising: And provided further, That §§ 7.50-7.54 shall apply to advertisements of malt beverages intended to be sold or shipped or delivered for shipment, or otherwise introduced into or received in any State from any place outside thereof, only to the extent that the laws of such State impose similar requirements with respect to advertisements of malt beverages manufactured and sold or otherwise disposed of in such State: And provided further, That §§ 7.50-7.54 shall not apply to the publisher of any newspaper, periodical, or

Copies of Form 1647 may be obtained from the district supervisors of the Alcohol Tax Unit.

other publication, or radio broadcaster, unless such publisher or radio broadcaster is engaged in business as a brewer, wholesaler, bottler, or importer, of malt beverages, directly or indirectly, or through an affiliate.

§ 7.51 Definitions. As used in §§ 7.507.54 the term "advertisement" includes any advertisement of malt beverages through the medium of radio broadcast; or of newspapers, periodicals, or other publications; or of any sign or outdoor advertisement; or of any other printed or graphic matter, including trade booklets, menus, and wine cards, if such advertisement is in, or is calculated to induce sales in, interstate or foreign commerce; or is disseminated by mail; except that such term shall not include:

(a) Any label affixed to any container of malt beverages; or any coverings, cartons or cases of containers of malt beverages used for sale at retail, or any written, printed, graphic, or other matter accompanying the container which constitutes a part of the labeling under §§ 7.20-7.29.

(b) Any editorial or other reading matter in any periodical or publication or newspaper for the publication of which no money or other valuable consideration is paid or promised, directly or indirectly, by any person engaged in business as a brewer, wholesaler, or importer, of malt beverages.

§ 7.52 Mandatory statements-(a) Responsible advertiser. The advertisement shall state the name and address of the brewer, bottler, packer, wholesaler, or importer responsible for its publication or broadcast. Street number and name may be omitted in the address.

(b) Class. The advertisement shall contain a conspicuous statement of the class to which the product belongs, corresponding to the statement of class which is required to appear on the label of the product.

§ 7.53 Legibility of requirements. Statements required under §§ 7.50-7.54 to appear in any written, printed, or graphic advertisement shall be in lettering or type of a size sufficient to render them both conspicuous and readily legible.

NOTE: On June 5, 1939, the former Federal Alcohol Administrator issued a circular letter, appearing at 4 F. R. 2305, which set forth certain guiding principles to be followed in

determining whether information was so stated in advertisements as to be "both conspicuous and readily legible."

Prohibited

§ 7.54 statements-(a) General prohibition. An advertisement of malt beverages shall not contain: (1) Any statement that is false or misleading in any material particular.

(2) Any statement that is disparaging of a competitor's products.

(3) Any statement, design, device, or representation which is obscene or indecent.

(4) Any statement, design, device, or representation of or relating to analyses, standards, or tests, irrespective of falsity, which the Deputy Commissioner finds to be likely to mislead the consumer.

(5) Any statement, design, device, or representation of or relating to any guaranty, irrespective of falsity, which the Deputy Commissioner finds to be likely to mislead the consumer.

(6) Any statement that the malt beverages are brewed, made, bottled, packed, labeled, or sold under, or in accordance with, any municipal, State, or Federal authorization, law, or regulation; and if a municipal or State permit number is stated, the permit number shall not be accompanied by any additional statement relating thereto.

(7) The words "bonded", "bottled in bond", "aged in bond", "bonded age", "bottled under customs supervision", or phrases containing these or synonymous terms which imply governmental supervision over production, bottling, or packing.

(b) Statements inconsistent with labeling. The advertisement shall not contain any statement concerning a brand or lot of malt beverages that is inconsistent with any statement on the labeling thereof.

(c) Alcoholic content. The advertisement shall not contain any statement of alcoholic content, or any statement of the percentage and quantity of the original extract, or any numerals, letters, characters, or figures, likely to be considered as designations of alcoholic content.

(d) Class. (1) No product containing less than one-half of 1 per centum of alcohol by volume shall be designated in any advertisement as "beer", "lager beer", "lager", "ale", "porter", or "stout", or by any other class or type designation

commonly applied to fermented malt beverages containing one-half of 1 per centum or more of alcohol by volume.

(2) No product other than a malt beverage fermented at comparatively high temperature, possessing the characteristics generally attributed to "ale," "porter," or "stout" and produced without the use of coloring or flavoring materials (other than those recognized in standard brewing practices) shall be designated in any advertisement by any of these class designations.

(e) Curative and therapeutic effects. The advertisement shall not contain any statement, design, or device representing that the use of any malt beverage has curative or therapeutic effects, if such statement is untrue in any particular, or tends to create a misleading impression.

(f) Confusion of brands. Two or more different brands or lots of malt beverages shall not be advertised in one advertisement (or in two or more advertisements in one issue of a periodical or a newspaper or in one piece of other written, printed, or graphic matter) if the advertisement tends to create the impression that representations made as to one brand or lot apply to the other or others, and if as to such latter the representations contravene any provision of §§ 7.50-7.54 or are in any respect untrue.

(g) Flags, seals, coats of arms, crests, and other insignia. No advertisement shall contain any statement, design, device, or pictorial representation of or relating to, or capable of being construed as relating to the armed forces of the United States, or of the American flag, or of any emblem, seal, insignia, or decoration associated with such flag or armed forces; nor shall any advertisement contain any statement, device, design, or pictorial representation of or concerning any flag, seal, coat of arms, crest, or other insignia, likely to mislead the consumer to believe that the product has been endorsed, made, or used by, or produced for, or under the supervision of, or in accordance with the specifications of the government, organization, family, or individual with whom such flag, seal, coat of arms, crest, or insignia is associated.

[Regs. No. 7, 1 F. R. 2315, as amended by Amdt. 1, 3 F. R. 1515, Treasury Order 30, 5 F. R. 2212, T. D. 5051, 6 F. R. 2874]

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business as a distiller, brewer, rectifier, blender, or other producer, or as an importer or wholesaler, of distilled spirits, wine, or malt beverages, or as a bottler, or warehouseman and bottler, of distilled spirits, for a period of time in excess of thirty days from date of delivery, is prohibited when the extension of such credit induces any retailer engaged in the sale of distilled spirits, wine, or malt beverages to purchase any such products from such person to the exclusion in whole or in part of distilled spirits, wine, or malt beverages sold or offered for sale by other persons in interstate or foreign commerce, if such inducement is made in the course of interstate or foreign commerce, or if such person engages in the practice of using such means to such an extent as to substantially restrict or prevent transactions in interstate or foreign commerce in any such products, or if the direct effect of such inducement is to prevent, deter, hinder or restrict other persons from selling or offering for sale any such products to such retailer in interstate or foreign commerce.

§ 8.3 Calculation of period. For the purpose of the regulations in this part, the period of credit shall be calculated as the time elapsing between the date of delivery of the merchandise and the date of full legal discharge of the retailer, through the payment of cash or its equivalent, from all indebtedness arising from the transaction.

INDEX

A

Admissions, dues, etc.; excise tax regulations. See Internal Revenue Bureau.
Air conditioning units and components; excise tax regulations. See Internal Rev-
enue Bureau.

Aircraft transporting contraband articles (firearms, narcotics), seizure of; admin-
istrative provisions respecting. See Internal Revenue Bureau.

Alien property vested in Attorney General, taxation under Trading with Enemy Act;
administrative provisions respecting. See Internal Revenue Bureau.

Ammunition for firearms; excise tax regulations. See Internal Revenue Bureau.
Appliances, electric, gas and oil; excise tax regulations. See Internal Revenue
Bureau.

Armed forces, members of, postponement by reason of war of time for performing
acts affecting Federal tax liabilities; administrative provisions respecting. See
Internal Revenue Bureau.

Athletic goods; excise tax regulations. See Internal Revenue Bureau.
Automobiles, trucks, etc.; excise tax regulations. See Internal Revenue Bureau.

Banks:

B

Assessment and collection of taxes from insolvent banks, where collection would
diminish assets necessary for payment of depositors; administrative provi-
sions respecting. See Internal Revenue Bureau.

Circulation (notes and checks) of banks other than national banks; excise tax
regulations. See Internal Revenue Bureau.

Billiard and pool tables; excise tax regulations. See Internal Revenue Bureau.
Binoculars; excise tax regulations. See Internal Revenue Bureau.
Bowling alleys; excise tax regulations. See Internal Revenue Bureau.

Business, store, and office machines; excise tax regulations. See Internal Revenue
Bureau.

Butter, adulterated, processed or renovated; excise tax regulations. See Internal
Revenue Bureau.

C

Cable communication; excise tax regulations.

See Internal Revenue Bureau.

California Debris Commission; tax imposed by act of March 1, 1893, authorizing
Commission to prescribe rates of tax, etc., on debris from hydraulic mining
in California, 26 §§ 317.2-317.8

Collection of tax; procedure, 26 §§ 601.56-601.62

Cameras, etc.; excise tax regulations. See Internal Revenue Bureau.

Carriers' Taxing Act of 1937, employers' tax, employees' tax, and employee repre-
sentatives' tax under; employment tax regulations. See Internal Revenue
Bureau.

Carry-back adjustments, extensions of time for payment of taxes by corporations
expecting; administrative provisions respecting. See Internal Revenue Bureau.
Cartridges, ammunition for firearms; excise tax regulations. See Internal Revenue
Bureau.

Cheese, filled; excise tax regulations. See Internal Revenue Bureau.

China Trade Act corporations, postponement of due dates for tax on income or
capital stock; administrative provisions respecting. See Internal Revenue
Bureau.

Cigars and cigarettes; excise tax regulations. See Internal Revenue Bureau.

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