[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.167]

[Page 624-625]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
                  Subpart E_Construction and Equipment
 
Sec.  24.167  Tanks.

    (a) General. All tanks on wine premises used for wine operations or 
for other operations as are authorized in this part will be suitable for 
the intended purpose. Each tank used for wine operations will be 
located, constructed, and equipped as to permit ready examination and a 
means of accurately determining the contents. Any tank used for wine 
operations not enclosed within a building or room will be enclosed 
within a secure fence unless the premises where the tank is located are 
enclosed by a fence or wall, or all tank openings are equipped for 
locking and are locked when used for wine operations and there is no 
proprietor's representative on the wine premises, or the appropriate TTB 
officer has approved some other adequate means of revenue protection. 
All open tanks will be under a roof or other suitable covering.

[[Page 625]]

    (b) Other requirements. Each tank used for the taxpayment of wine, 
storage of spirits, or spirits additions will be constructed and 
equipped as follows:
    (1) An accurate means of measuring the contents of each tank will be 
provided by the proprietor. When a means of measuring is not a permanent 
fixture of the tank, the tank will be equipped with a fixed device to 
allow the approximate contents to be determined readily;
    (2) Safe access to all parts of a tank will be provided by the 
proprietor;
    (3) Tanks may not be used until they are accurately calibrated and a 
statement of certification of accurate calibration is on file at the 
premises;
    (4) If a tank or its means of measuring is changed as to location or 
position subsequent to original calibration, the tank may not be used 
until recalibrated; and
    (5) All openings in tanks used for the storage, weighing, or 
measuring of spirits, or for the addition of spirits to wine, will be 
equipped for locking or have a similar means of revenue protection. Any 
vents, flame arrestors, foam devices, or other safety devices affixed to 
a spirits tank will be constructed to prevent extraction of the contents 
of the tank. (Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended, 1379, 
as amended, 1395, as amended (26 U.S.C. 5352, 5357, 5552))

(Approved by the Office of Management and Budget under control number 
1512-0058)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 
56 FR 31078, July 9, 1991; T.D. ATF-409, 64 FR 13683, Mar. 22, 1999]