USE OF DEODORIZED KEROSENE AS AN ALTERNATE DENATURANT

Proprietors of distilled spirits plants, and others concerned:

This circular is to advise you of the provisions of a revenue ruling which will be published in the Internal Revenue Bulletin in the near future and which will authorize the use of deodorized kerosene as an alternate denaturant in lieu of kerosene in completely denatured alcohol.

The revenue ruling will authorize use of the alternate denaturant in the following formulas for completely denatured alcohol:

Formula No. 18: To every 100 gallons of ethyl alcohol of not less than 160 degrees proof add: 2.50 gallons of methyl isobutyl ketone; 0.125 gallon of pyronate or a compound similar thereto; 0.50 gallon of acetaldol (b-hydroxybutyraldebyde); and 1.00 gallon of kerosene or deodorized kerosene.

Formula No. 19: To every 100 gallons of ethyl alcohol of not less than 160 degrees proof add: 4.0 gallons of methyl isobutyl ketone; and 1.00 gallon of kerosene or deodorized kerosene.

Specifications for Deodorized Kerosene.

Distillation Range (Applicable A.S.T.M. Method).

No distillate should come over below 340 degrees Fahrenheit and none above 570 degrees Fahrenheit.

Flash Point. 115 degrees Fahrenheit minimum.

Inquiries concerning this Industry Circular should refer to its number and be addressed to your Assistant Regional Commissioner (Alcohol and Tobacco Tax).

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division