---
kind: "range"
citation: "27 C.F.R. §§ 19.182–19.184"
title: "27"
from: "19.182"
to: "19.184"
count: 3
url: "https://uscodex.org/cfr/27/19.182..19.184"
---

# §19.182. Tanks—general requirements.


The proprietor of a distilled spirits plant must ensure that all tanks on the premises used to hold spirits, denatured spirits, or wines are:

- (a) Used for the purpose listed on the application and plant registration;
- (b) Equipped with accurate means for measuring their contents. If the means for measurement is not a permanent fixture on the tank, the proprietor must equip the tank with a fixed device for measuring the contents. However, tanks having a capacity of less than 101 gallons are not required to have permanent gauge devices;
- (c) **Accurately calibrated if used for any of the gauges described in this part.** Further, if tanks or their gauging devices are moved in any manner subsequent to original calibration, the tanks shall not be used until recalibrated;
- (d) Accessible through walkways, landings, and stairs that permit access to all parts of the tank;
- (e) Equipped or situated so that they may be locked or secured; and
- (f) Constructed to prevent access to the spirits or wines through vents, flame arresters or other safety devices.

# §19.183. Scale tanks.

- (a) Except as otherwise provided in [paragraph (b)](#b) of this section, if the proprietor uses a tank to determine the distilled spirits tax imposed by [26 U.S.C. 5001](/usc/26/5001.md), the tank must be mounted on scales and the contents of the tank must be determined by weight. The scale tank also must be equipped with a suitable device so that the volume of the contents can be quickly and accurately determined.
- (b) The requirement to mount tanks on scales does not apply to tanks having a capacity of 55 gallons or less. Such tanks may be moved onto an accurately calibrated scale when a tax determination gauge needs to be made.

# §19.184. Scale tank minimum graduations.

- (a) The beams or dials on scale tanks used for tax determination must have minimum graduations not greater than the following:
- (b) For scales having a capacity greater than 2,000 pounds, the minimum quantity which may be entered onto the weighing tank scale for gauging for tax determination will be the greater of:
  - (1) 1,000 times the minimum graduation of the scale, or
  - (2) 5 percent of the total capacity of the weighing tank scale.
- (c) The weighing of lesser quantities for determination of tax may be authorized by the appropriate TTB officer where the beam of the scale is calibrated in 1/2 pound or 1 pound graduations and it is found by actual test that the scales are accurate at each graduation.
- (d) Lots of spirits weighing 1,000 pounds or less shall be weighed on scales having 1/2 pound graduations.