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RULES AND REGULATIONS

3774

TITLE 26 INTERNAL REVENUE
Chapter I Bureau of Internal Reve nue, Department of the Treasury Subchapter C Miscellaneous Excise Taxes
T. D. 5711
P art
182I ndustrial
A lcohol
MISCELLANEOUS AMENDMENTS

1. On March 4, 1949, a notice of pro posed rule making, regarding the pro duction of industrial alcohol, was pub lished in the F ederal R egister 14 F. R .
980.
2. After consideration of all such rele vant matter as was presented by inter ested persons regarding the proposal, Regulations 3 26 CFR, Part 182 ap proved March 6, 1942, is amended, as follows, by:
a. Revoking 182.211, 182.303, and 182 433
b. Amending 182.12, 182.13, 183.14, 182.18, 182.19, 182.44 first paragraph, 182.49 first paragraph, 182.57, 182.59, 182.63, 182.72, 182.73, 182.74 first para graph, 182.80, 182.99, 182.110, 182,113, 182.114, 182.121, 182.122 first para graph , 182.149, 182.151, 182.153, 182.155, 182.160, 182.168, 182.181, 182.207, 182.208, 182.210, 182.212, 182.217, 182.218, 182.219, 182.262 a 3, 182.269, 182.270, 182.272, 182.278 a 3 b 3, 182.284, 182.286
b , 182.297, 182.329, 182.356, 182.432, 182.478, 182.502, 182.519 b, 182.527 a c , 182.539, 182.540, 182.541, 182.634, 182.635, 182.657, 182.665, 182.666, 182.691, 182.728 first paragraph, 182.773, 182.774, 182.780, 182.815, 182.816, 182.855
a 4 b, 182.868, 182.870, 182.874
b , and 182.895; and C; Adding new 182.15a and 182.868a.
182.12 Specially denatured alcohol users premises. A manufacturer quali fying under the regulations in this part for the use of specially denatured alcohol must have suitable premises for the busi ness being conducted, as indicated by 182.6 u. Proper storage facilities must be provided on the premises for safeguarding the specially denatured al cohol received for use. These storage facilities must consist of a storeroom or storage tanks not necessarily in a room or building, or a combination of store room and storage tanks. The storage facilities must be constructed in accord ance with 182.57. Secs. 3105, 3124 a 6, 3176,1. R. C.
182.13 Specially denatured alcohol bonded dealer premises. A bonded deal er qualifying under the regulations in this part for th sale of specially de natured alcohol must have suitable prem ises for such business, as indicated by 182.6 u. Proper storage facilities must be provided on the premises for safeguarding the specially denatured al cohol received for sale. These storage facilities must consist of a storeroom or storage tanks not necessarily in a room or building, or a combination of store room and storage tanks. The storage facilities must be constructed in accord ance with 182.59. Secs. 3105, 3124 a 6 , 3176,1. R. C.
182.14 Tax-free alcohol users prem ises. A tax-free alcohol user qualifying
under the regulations in this part for the use of alcohol free of tax must have suit able premises for the activities being con ducted, as indicated by 182.6 u.
Proper storage facilities must be provided on the premises for safeguarding the alcohol received for use. The storage facilities shall consist of a room or com partment, constructed in accordance with 182.61. Secs. 3105, 3124 a 6 , 3176, I. R. C.
182.15a Equipment not in buildings.
Notwithstanding other provisions of the regulations in this part, the Commis sioner may, in his discretion, approve industrial alcohol plants consisting, in whole or in part, of equipment and appa ratus not located in a room or building, if, in his opinion, the location and con struction are such that the safety of the alcohol and the revenue are not endan gered. High-wine tanks, receiving tanks, and other tanks used for the receipt and storage of alcohol must be enclosed and protected in the manner required by 182.44. An adequate number of elec tric floodlights shall be installed for properly lighting the premises at night.
Any other protective measures deemed essential by the district supervisor or the Commissione:4 may be required. Secs.
3105, 3124 a 6 , 3176,1. R. C.
182.18 Walls. The outside walls ot industrial alcohol plant buildings must be securely and substantially con structed. If wood, corrugated iron, or tin is used, the same must be applied over solid sheathing for the first 12 feet of height, and over solid sheathing or sheathing spaced not greater than 12
inches from board to board for the re maining height.
Where substantial .sheet metal is used and the sheets are welded together in such manner as to constitute a solid wall, sheathing, if used, may be applied in any manner desired.
Secs. 3105, 3124 a 6 , 3176, I. R. C.
182.19 Roofs. The roofs of indus trial alcohol plant buildings must be se curely and substantially constructed.
Where corrugated iron or tin is used, the same must be applied over sheathing spaced not greater than 12 inches from board to board. Where substantial sheet metal is used and the sheets are welded together in such a manner as to constitute a solid roof, sheathing, if used, may be applied in any manner desired.
Secs. 3105, 3124 a 6, 3176, I. R. C.
182.44 Storage tanks as warehouses.
The Commissioner may approve per manent storage tanks not located within a room or building as a bended ware house, or a part thereof : Provided, That such tanks are constructed, equipped, and enclosed in conformity with the following requirements :

182.49 Construction. Denaturing plants must be constructed in accord ance with the applicable provisions of 182.15 to 182.25, and 182.41 and 182.44. The construction of the dena turing plant shall also conform to the following additional requirements:

Hi 12.57 Construction. A manufac turer using specially denatured alcohol
must provide on the manufacturing premises covered by the basic permit a specially denatured alcohol storeroom for the storage of specially denatured al cohol, except that this requirement shall not apply where permanently fixed metal tanks, of such size that they cannot be readily removed and so constructed that they can be securely locked, are installed on the manufacturing premises for the storage of specially denatured alcohol.
The walls and ceiling of the storeroom must 1 e securely constructed of substan tial materials. The entrance door must be equipped with a cylinder lock or with a hasp and staple for the reception of a padlock so as to afford proper protection to the denatured alcohol stored therein.
The remaining doors, windows, and other openings must be equipped with hardware for-securing the same on the inside of the storeroom. Specially de natured alcohol storage tanks may be placed underground. Such tanks must be equipped for locking and so con structed that the contents can be ascer tained. For underground tanks, the identifying sign required by 182.58
shall be placed at a convenient and suitable location. Secs. 3105, 3124 a 6, 3176,1. R. C.
182.59 Construction. A dealer in specially denatured alcohol must provide on the premises covered by the basic per mit a specially denatured alcohol store room for the storage of specially dena tured alcohol. Permanently fixed metal tanks, of such size that they cannot be readily removed and so cpnstructed that they can be securely locked, may be lo cated without the storeroom and used for the storage of specially denatured alcohol. Specially denatured alcohol in original packages, or other portable re ceptacles, must be stored in the specially denatured alcohol storeroom. The walls and ceiling of the storeroom must be securely constructed of substantial ma terials. The entrance door must be equipped with a cylinder lock, or with a hasp and staple for the reception of the padlock, so as to afford proper protec tion to the denatured alcohol stored therein. The remaining doors, windows, and othej openings must be equipped with hardware for securing the same on the inside of the storeroom. Specially denatured alcohol storage tanks may be placed underground. Such tanks must be equipped for locking and so con structed that the contents can be as certained. For underground tanks, the identifying sign required by 182.60
shall be placed at a convenient and suit able location. Secs. 3105, 3124 a 6 , 3176,1. R. C.
182.63 Scales. The proprietor must provide in the receiving room suitable and accurate scales for weighing pack ages of alcohol. The proprietor must also provide on the industrial alcohol plant premises suitable and accurate scales for the weighing of grain and other nonliquid distilling materials received and used: Provided, That where the pro prietor receives shipments of materials by rail or motor carrier, the shippers weights appearing on the bill of lading or invoice may be recorded as the amount received; and. in such cases, track or