Amendments to Sections 48 and 49, Chapter V, of Circular No. 16

June 6, 1931 DOF REGULATIONS NO. 069-31 1 SUBJECT : Amendments to Sections 48 and 49, Chapter V, of Circular No. 16 TO : All Internal Revenue Officers and Others Concerned SECTION 1. Sections 48 and 49, Chapter V, of Circular No. 16 are hereby amended to read as follows: SEC. 48. Denatured alcohol not to be used as a component part of beverages or medicinal preparations taken internally. Denatured alcohol cannot lawfully be used as a component part of any beverage or of any essence, flavoring extract, or other preparation capable of being used as a beverage, nor can it be used as a component part of any liquid medicinal preparation to be taken internally. Denatured alcohol may, however, be used for toilet preparations, and medicinal preparation to be applied externally, provided that the manufacturers of the said preparations shall keep a record of all the alcohol received, the use made thereof, and the balance or stock on hand at the end of each month. The place of manufacture and the record shall be open for inspection by any internal revenue officer. SEC. 49. Original packages of denatured alcohol must not be opened by dealers. No person other than a licensed distiller or a rectifier who denatures alcohol of his own production or a bottler of denatured alcohol holding a permit as such or a manufacturer of toilet preparations, and medicinal preparations for external use, shall open or break the seal of any package or container of denatured alcohol which has been packed or filled by a denaturer or bottler, except for the purpose of removing the contents of such package or container for his own use or for the use of a member of his family, and not for sale. However, dealers in motor alcohol may open any package or container and empty the contents into tanks and sell the same by means of a pump, or other means of measurement, provided that the dealers of the said motor alcohol shall keep a record of all the alcohol received, the quantity disposed of, and the balance or stock on hand at the end of each month. The quantity of the alcohol received and the quantity disposed of in a day shall be entered within the period of twenty four hours following the date on which they were received and disposed of. This record shall be open all the time for inspection by any internal revenue officer. SECTION 2. These Regulations shall take effect upon their promulgation in the Official Gazette. DETcAH Manila, June 6, 1931. MIGUEL UNSON Secretary of Finance Footnotes 1. Promulgated June 16, 1931, XXIX Off. Gaz., 72, page 2117.