(b) Accounting for denatured spirits in filling operations. In performing filling operations under paragraph (a) of this section, a proprietor must:

1. (1) Gauge the denatured spirits remaining in the tanks at the end of each filling operation;
2. (2) Maintain a record of each gauge and document the quantity of denatured spirits drawn from the tank during each filling operation; and
3. (3) Make a record of any spirits lost during the filling operation.

(c) Gauging requirements. The provisions of § 19.289(a) and (c) apply to the filling and gauging of portable containers. In addition, a proprietor may withdraw denatured spirits from the bonded premises in portable containers based on the filling gauge.

(26 U.S.C. 5201)