27 C.F.R. § 19.768 Gauge record.
Title 27 - Alcohol, Tobacco Products and Firearms
When gauges are required to be made by this part or by the appropriate TTB officer, the proprietor shall prepare a gauge record to show: (a) Serial number, commencing with “1” at the start of each calendar or fiscal year; (b) Reason for making the gauge: (1) Production gauge and entry for deposit in the storage or processing account at the plant where produced; (2) Packaging of spirits or wine filled from a tank in the storage account at the same plant; (3) Transfer from the processing or storage account to the production account for redistillation; (4) Repackaging of spirits of 190 degrees or more of proof; or (5) Gauge on return to bond in the production or processing account of spirits, denatured spirits, recovered spirits, recovered denatured spirits, articles, recovered articles, or spirits residues. (c) Date of gauge; (d) Related form or record (identification, serial number and date); (e) Kind of spirits or formula number of denatured spirits; (f) Proof of distillation (not required for denatured spirits, spirits for redistillation, or spirits of 190 degrees or more of proof); (g) When containers are to be filled, the type and number of containers; (h) Age of spirits; (i) Name and plant number of the producer or warehouseman; and (j) Gauge data: (1) Package identification, tank number, volumetric or weight gauge details, proof, and wine gallons; (2) Cooperage identification (“C” for charred, “REC” for recharred, “P” for plain, “PAR”for paraffined, “G” for glued, or “R” for reused); (3) Entry proof for whiskey; (4) Proof gallons per filled package; and (5) Total proof gallons of spirits or wine gallons of denatured spirits, recovered denatured spirits, articles, spirits residues, or wine. (Sec. 807, Pub. L. 96–39, 93 Stat. 284 (26 U.S.C. 5207))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart W—Records and Reports
Other Records
§ 19.768 Gauge record.
