[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: 27CFR30.43]

[Page 741-742]
 
            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. 30.43  Packaged spirits.

    When the quantity of spirits (including denatured spirits when 
gauged by weight) in packages, such as barrels, drums, and similar 
portable containers, is to be determined by gauge of the individual 
packages, such quantity shall,

[[Page 742]]

except as provided in paragraph (b) of this section, be determined by 
weighing each package on an accurate weighing beam or platform scale 
having a beam or dial showing weight in pounds and half pounds, where 
packages having a capacity in excess of 10 wine gallons are to be 
gauged, or in pounds and ounces, or pounds and hundredths of a pound, 
where packages designed to hold 10 wine gallons or less are to be 
gauged. In either case the tare must be determined and subtracted from 
the gross weight to obtain the net weight. From the proof and weight 
ascertained, the quantity of the spirits in proof gallons shall be 
determined by reference to Table 2, 3, or 4. However, if the spirits 
contain solids in excess of 600 milligrams per 100 milliliters, the 
proof gallons shall be determined as prescribed for such spirits in 
Sec. 30.41. Notwithstanding the provisions of this section or of 
Sec. 30.44, (a) gross weights and tares of packages being filled need 
not be taken in any case where the gauge of the spirits is not derived 
from such weights under the gauging procedure being utilized, and (b) 
meters, other devices, or other methods may be used for determining the 
quantity of spirits in individual packages, when such meter is used as 
provided in 27 CFR Part 19, or, when such other device or method has 
been approved by the appropriate ATF officer.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1362, as amended 
(26 U.S.C. 5204, 5211))

[T.D. ATF-198, 50 FR 8535, Mar. 1, 1985, as amended by T.D. ATF-381, 61 
FR 37004, July 16, 1996]