OSHA bases their position on which section of 1910.106 would be applicable; if the plant is an industrial (covered under 1910.106 (e)) or a processing plant (covered under 1910.106(h)). If the operation is an incidental activity covered by §1910.106(e)(2), paragraph §1910.106(e)(2)(iv)(d) allows transfer of flammable or combustible liquids into vessels, containers, and portable tanks within a building only: