Rev. Rul. 64-82

Advice has been requested whether distilled spirits may be shipped simultaneously with specially denatured spirits and proprietary solvents in separate compartments of the same tank car or tank truck.

Section 211.147(a) of the Distribution and Use of Denatured Alcohol and Rum Regulations provides, in part, that bonded dealers may ship specially denatured spirits in bulk conveyances; that specially denatured alcohol or specially denatured rum from only one consignor may be placed in any one compartment of a bulk conveyance; and that not less than the entire contents of any one compartment may be delivered to any one consignee at any one premises.

Section 201.507 of the Distilled Spirits Plants Regulations provides, in part, that bulk conveyances may be used on bonded premises for original entry of spirits, and for filling from storage tanks, storing, transferring in bond, and withdrawing from bond of tax paid spirits and of denatured spirits.

The term `bulk conveyance' is defined by section 201.11 of the Distilled Spirits Plants Regulations as a tank car, tank truck, tank ship, tank barge, or a compartment of any such conveyance, or other container approved by the Director, Alcohol and Tobacco Tax Division, for the conveyance of comparable quantities of spirits, including denatured spirits. A similar definition is contained in section 211.11 of the Distribution and Use of Denatured Alcohol and Rum Regulations.

Revenue Ruling 62-69, C.B. 1962-1, 351, which amplified Revenue Ruling 56-428, C.B. 1956-2, 1039, holds that specially denatured alcohol, proprietary solvents, and chemicals may be shipped simultaneously in separate compartments of the same tank car or tank truck.

Based on the foregoing, it is held that distilled spirits, as well as specially denatured spirits, proprietary solvents, and other commodities (excepting methanol), may be shipped simultaneously in separate compartments of the same tank car or tank truck, provided (1) the bulk conveyances to be used for the shipment of distilled spirits and specially denatured spirits conform to the requirements of section 201.510 of the Distilled Spirits Plants Regulations and section 211.147(b) of the Distribution and Use of Denatured Alcohol and Rum Regulations, respectively; (2) each compartment of the bulk conveyance used for such commodities is equipped with independent drainage lines to allow each compartment to be drained independently; (3) the compartments containing distilled spirits, specially denatured spirits, and proprietary solvents bear the marking prescribed by the applicable regulations; and (4) the compartments containing other commodities are appropriately marked to identify the contents and the quantities.

Furthermore, except as to commodities other than distilled spirits, specially denatured spirits, and proprietary solvents, not less than the entire contents of any compartment may be delivered to any one consignee's premises.

Revenue Rulings 56-428, C.B. 1956-2, 1039 and 62-69, C.B. 1962-1, 351, are hereby superseded.