Equipment for recovery and restoration of tax-free alcohol.

§ 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 alchohol 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.