---
kind: "section"
citation: "27 C.F.R. § 19.184"
title: "27"
number: "19.184"
heading: "Scale tank minimum graduations."
url: "https://uscodex.org/cfr/27/19.184"
---

# §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.

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.