I usually cite the sections of regulation that lead to my statements. I did so here. The rules are in §§ 19.75, 19.122, 19.181, 9.182, 19.592 and 19.593, as cited. You can find a link to the regulations on TTB’s web site, but here it is for our convenience:
https://www.ecfr.gov/cgi-bin/text-idx?c=ecfr;sid=33fc0c0194b58b6fe95208945b5c637a;rgn=div5;view=text;node=27:1.0.1.1.15;idno=27;cc=ecfr   Â
Now, what constitutes a tank is not defined. §19.75 says you don’t have to report any portable bulk contains of under 101 gallons capacity unless they are tanks as defined in §19.182. But §19.182 only says that if you have a tank, then you must equip it as described therein. It does not say what a tank is.Â
To restate the obvious, TTB is not enforcing these requirements. That is why I said that there are rules, sort of. I did not make this clear, or even allude to it, but those totes of more than 101 gallons capacity are neither small, portable constrainers of less than 101 gallons, or as far as I can see, tanks either. But since they are greater than 101 gallons, how do you list them on the list of major equipment. What are they? Portable bulk containers of over 101 gallon capacity, I guess.Â
So, you have to equip tanks for locking per §19.192(d), but what about those big totes? I  will speculate, the intent is that you have a way of securing and gauging portable bulk containers of any size. You can find that requirement, sort of, in §19.192(e)(3), which provides that you must have approved locks on any doors from which access may be gained from the outside to rooms or buildings containing spirits stored in portable bulk containers.
What are approved locks? Don’t get me started on that one. Â
Â
Â