[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 858]
 
            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.  30.51  Procedures for measurement of bulk spirits.

    Where the quantity of spirits (including denatured spirits) in bulk 
is to be determined by volume as authorized by this chapter, the 
measurement shall be made in tanks, by meters as provided in 27 CFR part 
19, or by other devices or methods authorized by the appropriate TTB 
officer, or as otherwise provided in this chapter, or such measurement 
may be made in tank cars or tank trucks if calibration charts for such 
conveyances are provided and such charts have been accurately prepared, 
and certified as accurate, by engineers or other persons qualified to 
calibrate such conveyances. Volumetric measurements in tanks shall be 
made only in accurately calibrated tanks equipped with suitable 
measuring devices, whereby the actual contents can be correctly 
ascertained. If the temperature of spirits (including denatured spirits) 
is other than the standard of 60 degrees Fahrenheit, gallonage 
determined by volumetric measurements shall be corrected to the standard 
temperature by means of table 7. In the case of denatured spirits, the 
temperature-correction factor for the proof of the spirits used in 
denaturation will give sufficiently accurate results, except that the 
temperature-correction factor used for specially denatured spirits, 
Formula No. 18, should be that given in table 7 for 100 proof spirits. 
When the quantity of spirits, in wine gallons, has been determined by 
volumetric measurement, the number of proof gallons shall be obtained by 
multiplying the wine gallons by the proof of the spirits as determined 
under Sec.  30.31.
    Example Gauge glass reading inches--88.
Wine gallons per inch--48.96.
Temperature [deg]F--72.
Proof of spirits--86.8.
Temperature correction factor (Table 7)--0.995.
48.96 W.G.x88=4308.48 wine gallons.
4308.48 W.G.x0.995=4286.94 wine gallons.
4286.94 W.G.x0.868=3721.06392=3721.1 proof gallons.

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

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