Code of Federal Regulations · Section
§ 19.304 — Production Gauge
27 C.F.R. § 19.304
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A proprietor must gauge all spirits by determining the quantity and proof as soon as reasonably possible after production is completed. Additional requirements regarding production gauges are found in subpart K of this part.
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