Rev. Rul. 60-222

Section 182.722 of the Industrial Alcohol Regulations provides that denaturants which are not readily soluble in alcohol at ordinary temperatures must be dissolved before being used. Tertiary butyl alcohol is a solid below 78 degrees Fahrenheit. At lower temperatures it is necessary to liquify the denaturant by heat before it may be measured and added to the alcohol. Sections 212.52, 212.53, 212.54, 212.57, and 212.58 of the Regulations relating to Formulas for Denatured Alcohol provide that, in addition to certain other prescribed denaturants, one-eighth gallon of teriary butyl alcohol must be added to each 100 gallons of alcohol of formula numbers 39, 39-A, 39-B, 40 and 40-A. Held , the requirements of the Industrial Alcohol Regulations may be met in the formulation of specially denatured alcohol formulas numbered 39, 39-A, 39-B, 40 and 40-A by mixing one gallon of ethyl alcohol with each gallon of approved tertiary butyl alcohol (liquified by heating if necessary) and by adding one-fourth gallon of this mixture to each 100 gallon batch of formulas number 39, 39-A, 39-B, 40, or 40-A (in addition to other denaturants). The ethyl alcohol contained in the denaturant shall be included as part of the total quantity of alcohol denatured in each batch. Any ethyl-tertiary butyl alcohol mixture not used at once shall be stored in a locked denaturant material storage tank. The tank shall be clearly marked to show the percentage composition of the contents.