Code of Federal Regulations · Section

§ 22.132 — Deposit In Storage Tanks

27 C.F.R. § 22.132

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(a) Recovered alcohol shall be accumulated and kept in separate storage tanks conforming to § 22.93. Recovered alcohol shall be measured before being redistilled or reused.

(b) Recovered alcohol may be removed from storage tanks for packaging and shipment to a distilled spirits plant for redistillation.

27 C.F.R. § 22.131 27 C.F.R. § 22.133

Authorizing Statute

Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Surety corporations
31 U.S.C. § 9304