[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR22.91]

[Page 515-516]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 22--DISTRIBUTION AND USE OF TAX-FREE ALCOHOL--Table of Contents
 
                    Subpart F--Premises and Equipment
 
Sec. 22.91  Premises.


    All persons qualified to withdraw and use tax-free alcohol shall 
have premises suitable for the business being conducted and adequate for 
the protection of the revenue. Storage facilities shall be provided on 
the premises for tax-free

[[Page 516]]

alcohol received or recovered. The storage facilities may consist of a 
combination of storerooms, compartments, or stationary storage tanks.