Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.20.163 Receipt and storage of specially denatured spirits

(a) Receipt of bulk conveyances or by pipeline. A permittee who receives specially denatured spirits in bulk conveyances or by pipeline shall:  (1) Deposit the specially denatured spirits into storage tanks as provided by § 20.165;  (2) draw the specially denatured spirits into packages marked and labeled as required by paragraph (b) of this section;  (3) store the specially denatured spirits in the tank truck or tank car in which received if the conveyance is effectively immobilized within an enclosure secured to prevent unauthorized access;  or (4) use the specially denatured spirits immediately in accordance with an approved formula or statement of process.

(b) Marks on portable containers.

(c) Receipt of portable containers. A permittee who receives specially denatured spirits in portable containers such as drums or barrels shall transfer the specially denatured spirits to storage tanks or deposit the specially denatured spirits in a storeroom as provided in § 20.165, or use the spirits in accordance with an approved formula or statement of process. A user may not transfer the spirits to other portable containers for storage except in the following circumstances:

(d) Record of receipt. Records of receipt will consist of the consignor's invoice or bill of lading which identifies the quantities, formula number(s), and serial numbers of containers of specially denatured spirits, and which has been annotated by the consignee with the date of receipt of the shipment.

(e) Losses. On receipt of specially denatured spirits, the user shall determine and account for any losses in transit in accordance with subpart J of this part.