TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A - LIQUORS

PART 30 - GAUGING MANUAL

subpart d - GAUGING PROCEDURES

30.36 - General requirements.

The quantity determination of distilled spirits that are withdrawn from bond in bulk upon tax determination or payment shall be by weight. The quantity of other distilled spirits or denatured spirits may be determined by weight or by volume. When the quantity of distilled spirits or denatured distilled spirits is determined by volume, such determination may be by meter as provided in 27 CFR Part 19, or when approved by the appropriate ATF officer, another method or device.

(Sec. 201, Pub. L. 85859, 72 Stat. 1358, as amended (26 U.S.C. 5204)) [T.D. ATF198, 50 FR 8535, Mar. 1, 1985]