[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR30.11]

[Page 715-716]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 30--GAUGING MANUAL--Table of Contents
 
                         Subpart B--Definitions
 
Sec. 30.11  Meaning of terms.


    When used in this part, where not otherwise distinctly expressed or 
manifestly incompatible with the intent thereof, terms shall have the 
meanings ascribed in this section. Words in the plural form shall 
include the singular, and vice versa, and words importing the masculine 
gender shall include the feminine. The terms ``includes'' and 
``including'' do not exclude things not enumerated which are in the same 
general class.
    Appropriate ATF officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this part by ATF Order 
1130.17, Delegation Order--Delegation of the Director's Authorities in 
27 CFR Part 30--Gauging Manual.
    Bulk conveyance. Any tank car, tank truck, tank ship, tank barge, or 
other similar container approved by the appropriate ATF officer, 
authorized for the conveyance of spirits (including denatured spirits) 
in bulk.
    CFR. The Code of Federal Regulations.
    Container. Any receptacle, vessel, or form of package, bottle, tank, 
or pipeline used, or capable of use, for holding, storing, transferring 
or conveying distilled spirits.
    Denatured spirits or denatured alcohol. Spirits to which denaturants 
have been added pursuant to formulas prescribed in 27 CFR Part 21.
    Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the 
Department of the Treasury, Washington, DC.
    Gallon or wine gallon. The liquid measure equivalent to the volume 
of 231 cubic inches.
    I.R.C. The Internal Revenue Code of 1954, as amended.
    Package. Any cask, barrel, drum, or similar container approved under 
the provisions of this chapter.
    Proof. The ethyl alcohol content of a liquid at 60 degrees 
Fahrenheit, stated as twice the percent of ethyl alcohol by volume.
    Proof gallon. A United States gallon of proof spirits, or the 
alcoholic equivalent thereof.
    Proof spirits. That liquid which contains one-half its volume of 
ethyl alcohol of a specific gravity of seven thousand nine hundred and 
thirty-nine ten-thousandths (0.7939) in vacuum at 60 degrees Fahrenheit 
referred to water at 60 degrees Fahrenheit as unity.
    Spirits, spirituous liquor, or distilled spirits. That substance 
known as ethyl alcohol, ethanol, or spirits of wine in any form, 
including all dilutions and mixtures thereof, from whatever source or by 
whatever process produced, but

[[Page 716]]

not denatured spirits unless specifically stated. For the sole purpose 
of gauging wine and alcoholic flavoring materials on the bonded premises 
of a distilled spirits plant, such alcoholic ingredients shall have the 
same meaning described herein to spirits, spirituous liquor, or 
distilled spirits.
    This chapter. Title 27, Code of Federal Regulations, Chapter I (27 
CFR Chapter I).
    U.S.C. The United States Code.

[T.D. ATF-198, 50 FR 8535, Mar. 1, 1985, as amended by T.D. ATF-438, 66 
FR 5481, Jan. 19, 2001]