A proprietor may draw spirits into packages from a tank meeting the requirements of §§19.182 through 19.184. A proprietor must gauge the packages, report the details of the gauge on a package gauge record as provided in §19.619, and attach a copy of the package gauge record to each copy of the bottling and packaging record covering the product. The packages must be marked as provided in subpart S of this part.

(26 U.S.C. 5201)