[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: 27CFR20.167] [Page 519] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 20_DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM--Table of Contents Subpart I_Operations by Dealers and Users of Specially Denatured Spirits Sec. 20.167 Recovered and restored denatured spirits tanks. Suitable storage tanks shall be provided for recovered and restored denatured spirits. Each storage tank for recovered and restored denatured spirits shall be-- (a) Durably marked to show its capacity and use, (b) Equipped for locking to control access to the contents, and (c) Provided with an accurate means of measuring its contents. Inventory and Records