[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR30.41]

[Page 741]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 30--GAUGING MANUAL--Table of Contents
 
                      Subpart D--Gauging Procedures
 
Sec. 30.41  Bulk spirits.

    When spirits (including denatured spirits) are to be gauged by 
weight in bulk quantities, the weight shall be determined by means of 
weighing tanks, mounted on accurate scales. Before each use, the scales 
shall be balanced at zero load; thereupon the spirits shall be run into 
the weighing tank and proofed as prescribed in Sec. 30.31. However, if 
the spirits are to be reduced in proof, the spirits shall be so reduced 
before final determination of the proof. The scales shall then be 
brought to a balanced condition and the weight of the spirits determined 
by reading the beam to the nearest graduation mark. From the weight and 
the proof thus ascertained, the quantity of the spirits in proof gallons 
shall be determined by reference to Table 4. However, in the case of 
spirits which contain solids in excess of 600 milligrams per 100 
milliliters, the quantity in proof gallons shall be determined by first 
ascertaining the wine gallons per pound of the spirits and multiplying 
the wine gallons per pound by the weight, in pounds, of the spirits 
being gauged and by the true proof (determined as prescribed in 
Sec. 30.31) and dividing the result by 100. The wine gallons per pound 
of spirits containing solids in excess of 600 milligrams per 100 
milliliters shall be ascertained by:
    (a) Use of a precision hydrometer and thermometer, in accordance 
with the provisions of Sec. 30.23, to determine the apparent proof of 
the spirits (if specific gravity at the temperature of the spirits is 
not more than 1.0) and reference to Table 4 for the wine gallons per 
pound, or
    (b) Use of a specific gravity hydrometer, in accordance with the 
provisions of Sec. 30.25, to determine the specific gravity of the 
spirits (if the specific gravity at the temperature of the spirits is 
more than 1.0) and dividing that specific gravity (corrected to 60 
degrees Fahrenheit) into the factor 0.120074 (the wine gallons per pound 
for water at 60 degrees Fahrenheit). When withdrawing a portion of the 
contents of a weighing tank, the difference between the quantity 
(ascertained by proofing and weighing) in the tank immediately before 
the removal of the spirits and the quantity (ascertained by proofing and 
weighing) in the tank immediately after the removal of the spirits shall 
be the quantity considered to be withdrawn.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended (26 U.S.C. 5204))