Code of Federal Regulations · Section
§ 26.273b — b Package Gauge Record
27 C.F.R. § 26.273b
View:
When required in this part with respect to Virgin Islands spirits, a package gauge record shall be prepared to show:
(a) The date prepared;
(b) The related transaction record and its serial number;
(c) The producer, his name and address; and
(d) For each package, the:
(1) Package identification or serial number;
(2) Kind of spirits;
(3) Gross weight;
(4) Tare;
(5) Net weight;
(6) Proof gallons; and
(7) Proof.
Authorizing Statute
-
Imposition, rate, and attachment of tax26 U.S.C. § 5001
-
Definitions31 U.S.C. § 9301
-
Unlawful businesses without permit; application to State agency27 U.S.C. § 203