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Rev. Rul. 54-292


Rev. Rul. 54-292; 1954-2 C.B. 479

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Citations: Rev. Rul. 54-292; 1954-2 C.B. 479

Obsoleted by Rev. Rul. 62-75 Modified by Rev. Rul. 56-428

Rev. Rul. 54-292

Section 182.731 of Regulations 3 provides for the use of tank trucks for the transportation of specially denatured alcohol. There shall be but one consignor per tank truck load of specially denatured alcohol, transferred in bond, and not less than the entire contents of any one compartment shall be delivered to any one consignee. The one consignor per tank truck load must be a denaturing plant proprietor or a bonded dealer and the consignee (one or several) must be another denaturing plant proprietor or a bonded dealer in or user of specially denatured alcohol. Specially denatured alcohol received in bond by tank truck may not be delivered from the trailer into drums. It must be immediately deposited in storage tanks constructed in accordance with the provisions of Regulations 3.

A tank truck used to ship proprietary solvents in accordance with section 182.847 of Regulations 3 may not simultaneously contain shipments in bond of specially denatured alcohol. Proprietary solvents shipped in tank trucks must be run directly from the tank truck into a stationary tank on the consignee's premises. They may not be drawn into portable unmarked containers.

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