Rev. Rul. 62-144

Section 212.65 of the Formulas for Denatured Alcohol and Rum Regulations provides, in part, that in order to meet the requirements of national defense or for other valid reason, the Director, Alcohol and Tobacco Tax Division, may authorize variations from the specifications for denaturants set forth in the regulations or authorize the use of substitute denaturants where such variation or substitution will not jeopardize the revenue.

Sections 212.11 and 212.12 of the regulations prescribe the denaturants to be used in completely denatured alcohol Formulas Numbers 18 and 19. Both of these formulas specify kerosene as a denaturant. Section 212.81 of the regulations sets out the specifications for the use of kerosene as a denaturant.

Laboratory tests have shown that deodorized kerosene is suitable as an alternate denaturant for kerosene in these formulas.

Accordingly, it is held that deodorized kerosene may be used as an alternate denaturant in lieu of kerosene in completely denatured alcohol Formula No. 18 and Formula No. 19 as follows:

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 gallons of pyronate or a compound similar thereto;

0.50 gallon of acetaldol (b-hydroxybutyraldehyde); and

1.00 gallon 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

1.0 gallon of kerosene or deodorized kerosene.

The specifications for deodorized kerosene are as follows:

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.