27 C.F.R. § 19.92 When gauges are required.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Initial proof. Except for a gauge required by §19.383 or §19.517 or in any case where the proof changes as a result of a storage or processing operation, the initial determination of proof for distilled spirits, wine, or eligible flavors may be used whenever a subsequent gauge is required by this part to be made at the same plant. (b) Required gauges. Spirits, wine and alcoholic flavoring materials shall be gauged whenever required by this part. Such gauges include: (1) Entered for deposit, (2) Filled into packages from storage tanks, (3) Transferred or received in bond, (4) Transferred between operational accounts, (5) Mixed in the manufacture of a distilled spirits product, (6) Reduced in proof prior to commencement of bottling, (7) Destroyed, (8) Removed or withdrawn from bond, (9) Returned to bond, or (10) As otherwise required by the appropriate TTB officer. (Sec. 201, Pub. L. 85–859, 72 Stat. 1358, as amended, 1396, as amended (26 U.S.C. 5204, 5559)) [T.D. ATF–199, 50 FR 9160, Mar. 6, 1985, as amended by T.D. ATF–297, 55 FR 18063, Apr. 30, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart D—Administrative and Miscellaneous Provisions
Gauging of Spirits, Wines or Alcoholic Flavoring Materials
§ 19.92 When gauges are required.
