[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 856-857]
 
            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, 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

[[Page 857]]

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 TTB 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]