(a) Location. All equipment used to recover and restore tax-free alcohol for reuse shall be located on the permit premises.
(b) Construction.
(1) Distilling apparatus, pipelines and other equipment used for recovery and restoration of tax-free alchohol shall be constructed and secured in such a manner as to prevent unauthorized access and so arranged as to be readily inspected.
(2) Storage tanks shall be provided for the collection of recovered tax-free alcohol. Each storage tank shall -
(i) Be durably marked as to use and capacity;
(ii) Be equipped with, or for, an accurate means of measuring the spirits; and
(iii) Be equipped for locking to control unauthorized access to the spirits.