[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR26.79]

[Page 741]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 26_LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS--Table of 
 
       Subpart E_Taxpayment of Liquors and Articles in Puerto Rico
 
Sec.  26.79  Inspection or gauge and computation of tax.

    On receipt of permit to compute the tax on TTB Form 5110.51, the 
revenue agent shall:
    (a) In the case of spirits in packages, prepare a gauge record as 
provided in Sec.  26.164a in quadruplicate, compute the tax thereon, and 
attach all copies of the gauge record to TTB Form 5110.51;
    (b) In the instance of spirits in cases, verify by inspection the 
quantity of spirits described on the form; or
    (c) In the case of spirits in a bulk conveyance, verify by gauge or 
inspection the quantity of spirits described on the form.

If the revenue agent determines any variation between his gauge and the 
quantity of spirits described on Form 5110.51, he shall amend and 
initial the data in part I of the form. The revenue agent shall deliver 
all copies of Form 5110.51 and any accompanying package gauge record to 
the proprietor. The proprietor shall then compute and enter the amount 
of tax on all copies of Form 5110.51.

(Approved by the Office of Management and Budget under control number 
1512-0250)

[T.D. ATF-198, 50 FR 8549, Mar. 1, 1985. Redesignated and amended by 
T.D. ATF-459, 66 FR 38550, 38551, July 25, 2001]