---
kind: "section"
citation: "27 C.F.R. § 19.285"
title: "27"
number: "19.285"
heading: "Proof determination of distilled spirits."
url: "https://uscodex.org/cfr/27/19.285"
---

# §19.285. Proof determination of distilled spirits.

- (a) **Proof.** Except as provided in [paragraph (b)](#b) of this section, when the proprietor is required to gauge distilled spirits, the proprietor must determine the proof in accordance with the procedures prescribed in [part 30](/cfr/27/part30.md) of this chapter, Gauging Manual.
- (b) **Use of Initial proof.** After a proprietor has determined the proof of distilled spirits in accordance with the procedures in [part 30](/cfr/27/part30.md) of this chapter, a proprietor may use the initial determination of proof when required to make a later gauge at the same plant. However, a proprietor must determine the proof again when:
  - (1) A bottling tank gauge is required by [§ 19.353](/cfr/27/19.353.md);
  - (2) A gauge for tax determination is required by [§ 19.226](/cfr/27/19.226.md); or
  - (3) In any case where the proof may have changed.

## 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.