Code of Federal Regulations · Section
§ 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.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Surety corporations31 U.S.C. § 9304