Filling containers from tanks.

§ 19.389 Filling containers from tanks. (a) Filling portable containers. A proprietor may fill portable containers with denatured spirits from tanks on the bonded premises. (b) Accounting for denatured spirits in filling operations. In performing filling operations under paragraph (a) of this section, a proprietor must: (1) Gauge the denatured spirits remaining in the tanks at the end of each filling operation; (2) Maintain a record of each gauge and document the quantity of denatured spirits drawn from the tank during each filling operation; and (3) Make a record of any spirits lost during the filling operation. (c) Gauging requirements. The provisions of § 19.289(a) and (c) apply to the filling and gauging of portable containers. In addition, a proprietor may withdraw denatured spirits from the bonded premises in portable containers based on the filling gauge. (26 U.S.C. 5201)