[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: 27CFR30.71] [Page 747-748] 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 F--Optional Gauging Procedures Sec. 30.71 Optional method for determination of proof for spirits containing solids of 400 milligrams or less per 100 milliliters. The proof of spirits shall be determined to the nearest tenth degree which shall be the proof used in determining the proof gallons and all fractional parts thereof to the nearest tenth proof gallon. The proof of spirits containing solids of 400 milligrams or less per 100 milliliters shall be determined by the use of a hydrometer and a thermometer in accordance with the provisions of Sec. 30.23. However, notwithstanding the provisions of Sec. 30.31, the proprietor may, at his option, add to [[Page 748]] the proof so determined the obscuration determined as prescribed in Sec. 30.32. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1362, as amended (26 U.S.C. 5211))