Form AB-4-5 "Rectifier's Report of Alcoholic Beverages Received From Bottling" - Massachusetts

What Is Form AB-4-5?

This is a legal form that was released by the Massachusetts Department of Revenue - a government authority operating within Massachusetts. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2014;
  • The latest edition provided by the Massachusetts Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form AB-4-5 by clicking the link below or browse more documents and templates provided by the Massachusetts Department of Revenue.

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Download Form AB-4-5 "Rectifier's Report of Alcoholic Beverages Received From Bottling" - Massachusetts

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Rev. 6/14
Form AB-4-5
Massachusetts
Rectifier’s Report of
Department of
Alcoholic Beverages Received from Bottling
Revenue
Name of licensee
License number
For month of
Federal Identification number
Social Security number
This report to be attached to Form AB-1, Alcoholic Beverages Excise Return, to account for alcoholic beverages received from bottling
operations. Net gallonage must be included in the correct schedules of Form AB-1.
Computation
1
Rectified products bottled (from U.S. Form TTB F-5110.28 Part II, Finished Products) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2
Unrectified products bottled (from U.S. Form TTB F-5110.28 Part II, Finished Products) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3
Total received from bottling operations. Add lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4a Wine and vermouth bottled and included in line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a
4b Gallonage rebottled and included in line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b
4c Alcoholic beverages containing 15% or less of alcohol by volume at 60°F (from Form AB-1, Schedule C) . . . . . . . . . . . . 4c
4d Alcoholic beverages more than 50% of alcohol by volume at 60°F (from Form AB-1, Schedule E) . . . . . . . . . . . . . . . . . . 4d
4e Total deductions. Add lines 4a through 4d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4e
5
Net gallonage received from bottling operations. Subtract line 4e from line 3. Also enter on Form AB-1, Schedule D . . . . . 5
6a Bulk whiskey sold in original package more than 50% of alcohol by volume at 60°F* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a
6b Bulk whiskey sold in original package 15% or less of alcohol by volume at 60°F* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b
6c Bulk whiskey sold in original package more than 15% of alcohol by volume at 60°F but not more than 50% of alcohol
by volume at 60°F* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6c
*In reporting gallons in line 6, use wine gallons if 50% or less of alcohol by volume at 60°F, and proof gallons if over 50% of alcohol by volume at 60°F.
List separately.
Rev. 6/14
Form AB-4-5
Massachusetts
Rectifier’s Report of
Department of
Alcoholic Beverages Received from Bottling
Revenue
Name of licensee
License number
For month of
Federal Identification number
Social Security number
This report to be attached to Form AB-1, Alcoholic Beverages Excise Return, to account for alcoholic beverages received from bottling
operations. Net gallonage must be included in the correct schedules of Form AB-1.
Computation
1
Rectified products bottled (from U.S. Form TTB F-5110.28 Part II, Finished Products) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2
Unrectified products bottled (from U.S. Form TTB F-5110.28 Part II, Finished Products) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3
Total received from bottling operations. Add lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4a Wine and vermouth bottled and included in line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a
4b Gallonage rebottled and included in line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b
4c Alcoholic beverages containing 15% or less of alcohol by volume at 60°F (from Form AB-1, Schedule C) . . . . . . . . . . . . 4c
4d Alcoholic beverages more than 50% of alcohol by volume at 60°F (from Form AB-1, Schedule E) . . . . . . . . . . . . . . . . . . 4d
4e Total deductions. Add lines 4a through 4d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4e
5
Net gallonage received from bottling operations. Subtract line 4e from line 3. Also enter on Form AB-1, Schedule D . . . . . 5
6a Bulk whiskey sold in original package more than 50% of alcohol by volume at 60°F* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a
6b Bulk whiskey sold in original package 15% or less of alcohol by volume at 60°F* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b
6c Bulk whiskey sold in original package more than 15% of alcohol by volume at 60°F but not more than 50% of alcohol
by volume at 60°F* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6c
*In reporting gallons in line 6, use wine gallons if 50% or less of alcohol by volume at 60°F, and proof gallons if over 50% of alcohol by volume at 60°F.
List separately.