27 C.F.R. § 19.980 Gauging.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Equipment and method. Proprietors shall gauge spirits by accurately determining the proof and quantity of spirits. The proof of the spirits shall be determined using a glass cylinder, hydrometer, and thermometer. Proprietors may account for fuel alcohol in wine gallons. Unless proprietors desire to do so, it is not necessary to determine the proof of fuel alcohol manufactured, on-hand, or removed. The Proprietor may determine quantity either by volume or weight. A tank or receptacle with a calibrated sight glass installed, a calibrated dipstick, conversion charts, meters (subject to approval by the appropriate TTB officer, or other devices or methods approved by the appropriate TTB officer, may be used to determine quantity by volume. The proprietor shall ensure that hydrometers, thermometers, and other equipment used to determine proof, volume, or weight are accurate. From time to time appropriate TTB officers shall verify the accuracy of such equipment. Detailed procedures for gauging spirits are provided in 27 CFR part 30. (b) When Required. Proprietors shall guage spirits and record the results in their records at the following times: (1) On completion of production of distilled spirits; (2) On receipt of spirits at the plant; (3) Prior to the addition of materials to render the spirits unfit for beverage use; (4) Before withdrawal from plant premises or other disposition of spirits (including fuel alcohol); and (5) When spirits are to be inventoried. (Sec. 201, Pub. L. 85–859, 72 Stat. 1356, as amended, 1358, as amended (26 U.S.C. 5201, 5204))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart Y—Distilled Spirits For Fuel Use
Accounting for Spirits
§ 19.980 Gauging.
