StacksVerified U.S. regulatory reference

27 CFR §26.79

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
On receipt of permit to compute the tax on TTB Form 5110.51, the revenue agent shall:
  1. (a)In the case of spirits in packages, prepare a gauge record as provided in § 26.164a in quadruplicate, compute the tax thereon, and attach all copies of the gauge record to TTB Form 5110.51;
  2. (b)In the instance of spirits in cases, verify by inspection the quantity of spirits described on the form; or
  3. (c)In the case of spirits in a bulk conveyance, verify by gauge or inspection the quantity of spirits described on the form.