United States Code · Section
§ 5204 — Gauging
26 U.S.C. § 5204
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(a) The Secretary may by regulations require the gauging of distilled spirits for such purposes, as he may deem necessary, and all required gauges shall be made at such times and under such conditions as he may by regulations prescribe.
(b) For the determination of tax and the prevention and detection of frauds, the Secretary may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means or methods for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits.
(c) The Secretary may by regulations require the proprietor of a distilled spirits plant, at the proprietor’s expense and under such supervision as the Secretary may require, to do such gauging, marking, and branding and such mechanical labor pertaining thereto as the Secretary deems proper and determines may be done without danger to the revenue.
Implementing Regulations
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§ 30.31 Determination of proof.27 C.F.R. § 30.31
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§ 30.23 Use of precision hydrometers and thermometers.27 C.F.R. § 30.23
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§ 30.22 Hydrometers and thermometers.27 C.F.R. § 30.22
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§ 19.226 Gauges for tax determination.27 C.F.R. § 19.226
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§ 19.346 Determining obscuration.27 C.F.R. § 19.346
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§ 19.289 Production gauge.27 C.F.R. § 19.289
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§ 30.1 Gauging of distilled spirits.27 C.F.R. § 30.1
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§ 30.24 Specific gravity hydrometers.27 C.F.R. § 30.24
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§ 19.407 Consignee premises.27 C.F.R. § 19.407
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§ 19.383 Gauging for denaturation.27 C.F.R. § 19.383
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§ 28.98 Inspection and regauge.27 C.F.R. § 28.98
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§ 30.21 Requirements.27 C.F.R. § 30.21
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§ 19.431 Withdrawal of spirits on production gauge.27 C.F.R. § 19.431
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§ 19.283 When gauges are required.27 C.F.R. § 19.283
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§ 30.32 Determination of proof obscuration.27 C.F.R. § 30.32
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§ 30.42 Denatured spirits.27 C.F.R. § 30.42
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§ 30.45 Withdrawal gauge for packages.27 C.F.R. § 30.45
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§ 30.62 Table 2, showing wine gallons and proof gallons by weight.27 C.F.R. § 30.62
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§ 30.25 Use of precision specific gravity hydrometers.27 C.F.R. § 30.25
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§ 19.482 General.27 C.F.R. § 19.482
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§ 30.51 Procedures for measurement of bulk spirits.27 C.F.R. § 30.51
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§ 19.286 Gauging of spirits in bottles.27 C.F.R. § 19.286
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§ 30.52 Procedure for measurement of cased spirits.27 C.F.R. § 30.52
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§ 19.188 Measuring devices and proofing instruments.27 C.F.R. § 19.188
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§ 19.186 Package scales.27 C.F.R. § 19.186
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§ 19.287 Gauging of alcoholic flavoring materials.27 C.F.R. § 19.287
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§ 19.304 Production gauge.27 C.F.R. § 19.304
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§ 19.288 Determination of tare.27 C.F.R. § 19.288
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§ 30.44 Weighing containers.27 C.F.R. § 30.44
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§ 30.43 Packaged spirits.27 C.F.R. § 30.43
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§ 30.36 General requirements.27 C.F.R. § 30.36
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§ 30.41 Bulk spirits.27 C.F.R. § 30.41