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§22.93. Equipment for recovery and restoration of tax-free alcohol.

27 C.F.R. § 22.93

(a)
Location. All equipment used to recover and restore tax-free alcohol for reuse shall be located on the permit premises.
(b)
Construction.
(1)
Distilling apparatus, pipelines and other equipment used for recovery and restoration of tax-free alcohol shall be constructed and secured in such a manner as to prevent unauthorized access and so arranged as to be readily inspected.
(2)
Storage tanks shall be provided for the collection of recovered tax-free alcohol. Each storage tank shall—
(i)
Be durably marked as to use and capacity;
(ii)
Be equipped with, or for, an accurate means of measuring the spirits; and
(iii)
Be equipped for locking to control unauthorized access to the spirits.
Notes, amendments, and revision history

Amendments

[T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. TTB-196, 89 FR 87941, Nov. 6, 2024]

Authority

Authority: 26 U.S.C. 5001, 5121, 5123, 5206, 5214, 5271-5275, 5311, 5552, 5555, 6056, 6061, 6065, 6109, 6151, 6806, 7805; 31 U.S.C. 9304, 9306.

Source

Source: T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, unless otherwise noted.

Amendments

[T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. TTB-196, 89 FR 87941, Nov. 6, 2024]