27 C.F.R. § 28.118
The receipt, gauge, and disposition of the distilled spirits at the distilled spirits plant shall be in accordance with the applicable provisions of subpart Q of part 19 of this chapter.
(Sec. 201, Pub. L. 85-859, 72 Stat 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223))
[T.D. ATF-62, 44 FR 71723, Dec. 11, 1979, as amended by T.D. TTB-92, 76 FR 9171, Feb. 16, 2011]