---
kind: "section"
citation: "27 C.F.R. § 22.93"
title: "27"
number: "22.93"
heading: "Equipment for recovery and restoration of tax-free alcohol."
url: "https://uscodex.org/cfr/27/22.93"
---

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

- (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

[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]