Restoration.

Restoration. Restoring to the original state of recovered tax-free alcohol, including redistillation of the recovered alcohol to 190 or more of proof and the removal of foreign materials by redistillation, filtration, or other suitable means.

Source

27 CFR § 22.11

Scoping language

When used in this part and in forms prescribed under this part, the following terms have the meanings given in this section. Words in the plural form include the singular, and vice versa, and words importing the masculine gender include the feminine. The terms includes and including do not exclude things not enumerated which are in the same general class.