---
kind: "section"
citation: "27 C.F.R. § 19.618"
title: "27"
number: "19.618"
heading: "Gauge record."
url: "https://uscodex.org/cfr/27/19.618"
---

# §19.618. Gauge record.


When a gauge record is required by this part, the proprietor must prepare the gauge record in a manner that shows:

- (a) The serial number of the gauge record, which must either:
  - (1) Commence with “1” at the start of each calendar or fiscal year, or
  - (2) **Be a unique identifying number that is not repeated.**
- (b) **From the following, the applicable circumstances requiring the gauge—**
  - (1) Production gauge and entry for deposit in the storage or processing account at the distilled spirits plant where the spirits were produced;
  - (2) Packaging of spirits or wine filled from a tank in the storage account at the same distilled spirits plant;
  - (3) Transfer from the processing or storage account to the production account for redistillation;
  - (4) Repackaging of spirits of 190° or more of proof; or
  - (5) Gauge on return to bond in production or processing operations of spirits, denatured spirits, recovered spirits, recovered denatured spirits, articles, recovered articles, or spirits residues;
- (c) The date of the gauge;
- (d) Any related form or record (identification, serial number and date);
- (e) The kind of spirits or formula number for denatured spirits;
- (f) The proof of distillation (not required for denatured spirits, spirits for redistillation, or spirits of 190° or more of proof);
- (g) When containers are to be filled, the type and number of containers;
- (h) The age of the spirits;
- (i) The name and distilled spirits plant number of the producer or warehouseman; and
- (j) **The following gauge data—**
  - (1) Package identification, tank number, volumetric or weight gauge details, proof, and wine gallons;
  - (2) Cooperage identification (“C” for charred, “REC” for recharred, “P” for plain, “PAR” for paraffined, “G” for glued, or “R” for reused, and “PS” if a barrel has been steamed or water soaked before filling);
  - (3) Entry proof for whiskey;
  - (4) Proof gallons per filled package; and
  - (5) Total proof gallons of spirits or wine gallons of denatured spirits, recovered denatured spirits, articles, spirits residues, or wine.

## 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.