Tanks. The proprietor must use weight, or an accurate mass flow meter and proof as prescribed in 19.284 and 19.285, to gauge bulk spirits in tanks that are to be withdrawn on determination of tax. The proprietor must record the elements of the gauge on the record of tax determination. As an alternative, the proprietor may record gauge elements on a separate gauge record, and attach the gauge record to the record of tax determination.


27 CFR § 19.226

Scoping language

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