pescador775
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Leadking:My sources tell me that the instant you fill a cylinder for money it "has entered commercial commerce" and all DOT rules apply.
One can only guess what that cryptic comment says but let's try this. A private party transports such a tank in his private vehicle, or any tank for that matter, whether it has a current test date or not. It has been filled by a "commercial" shop and is being transported somewhere, to a dive site for example. Travelling "under DOT rules" and under DOT authority one is "lead" to wonder whether the owner can write off the mileage as a business expense.