[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: 27CFR30]

[Page 855-856]
 
            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

[[Page 856]]

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))