Location. All equipment used to recover and restore tax-free alcohol for reuse shall be located on the permit premises.
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.
Storage tanks shall be provided for the collection of recovered tax-free alcohol. Each storage tank shall—
Be durably marked as to use and capacity;
Be equipped with, or for, an accurate means of measuring the spirits; and
Be equipped for locking to control unauthorized access to the spirits.
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