Code of Federal Regulations · Section
§ 19.286 — Gauging Of Spirits In Bottles
27 C.F.R. § 19.286
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When gauging spirits in bottles, the proprietor may determine the proof and quantity from case markings and label information if the bottles are full and there is no evidence that tampering has occurred.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Gauging26 U.S.C. § 5204