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Electronic Code of Federal Regulations

e-CFR data is current as of April 2, 2020

Title 27Chapter ISubchapter APart 19Subpart G → §19.184

Title 27: Alcohol, Tobacco Products and Firearms
Subpart G—Construction, Equipment, and Security Requirements

§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:

Quantity to be weighedMinimum graduation
Not exceeding 2,000 pounds 12 pound
Between 2,000 and 6,000 pounds1 pound
Between 6,000 and 20,000 pounds2 pounds
Between 20,000 and 50,000 pounds5 pounds
Over 50,000 pounds10 pounds

(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 12 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 12 pound graduations.

(26 U.S.C. 5006, 5204, 5505)

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