CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 30—GAUGING MANUAL > SUBPART D—Gauging Procedures (§30.31 to §30.52) > 30.52—Procedure for measurement of cased spirits.

30.52—Procedure for measurement of cased spirits.

Where the quantity of spirits in a case is to be determined by volume, such determination shall be made by ascertaining the contents of one bottle in the case and multiplying that figure by the number of bottles in the case. For cases containing bottles filled according to the metric system of measure, the quantity determined shall be converted to wine gallons, as provided in § 19.722 of this chapter. The wine gallons of spirits thus determined for one case may then be multiplied by the number of cases containing spirits at the same proof when determining the quantity of spirits for more than one case. The proof gallons of spirits in cases shall be determined by multiplying the wine gallons by the proof (divided by 100).

Code of Federal Regulations

(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended ( 26 U.S.C. 5204 ))

Code of Federal Regulations

Effective Date Note: By T.D. TTB-92, 76 FR 9171, Feb. 16, 2011, § 30.52 was amended by removing the reference to “§ 19.722” and adding, in its place, a reference to “§ 19.582”, effective April 18, 2011.