1. (a) Except as required in section 28.1 of this chapter, the label of a dog or cat food may bear a statement of calorie content when the label meets all of the following:

   1. (1) The statement must be separate and distinct from the "Guaranteed Analysis" and shall appear under the heading "Calorie Content".
   2. (2) The statement must be measured in terms of metabolizable energy (ME) on an as-fed basis and must be expressed as kilocalories per kilogram (kcal/kg) of product, and may also be expressed as kilocalories per familiar household measure, for example, cans, cups, and pounds.

   3. (3) The calorie content is determined by one (1) of the following methods:

      1. (A) By calculation using the following modified Atwater formula:

         ME(kcal/kg) = 10[(3.5 × CP) + (8.5 × CF) +

         (3.5 × NFE)]

         Where: ME = Metabolizable energy.

         CP =% crude protein as-fed.

         CF =% crude fat as-fed.

         NFE= % nitrogen-free extract (carbohydrate) as-fed.

         The percentages of CP and CF are the arithmetic averages from proximate analyses of at least four (4) production batches of the product, and the NFE is calculated as the difference between one hundred (100) and the sum of CP, CF, and the percentages of crude fiber, moisture, and ash (determined in the same manner as CP and CF).

      2. (B) In accordance with a testing procedure established by Association of American Feed Control Officials.

   4. (4) An affidavit must be provided upon request to the state chemist, substantiating that the calorie content was determined by either of the following:

      1. (A) Subdivision (3)(A), in which case the results of all the analyses used in the calculation must accompany the affidavit.
      2. (B) Subdivision (3)(B), in which case the summary data used in the determination of calorie content must accompany the affidavit.

   5. (5) The calorie content statement must appear as one (1) of the following:

      1. (A) The claim on the label or other labeling must be followed parenthetically by the word "calculated" when the calorie content is determined in accordance with subdivision (3)(A).
      2. (B) The value of calorie content stated on the label that is determined in accordance with subdivision (3)(B) must not exceed or understate the value determined in accordance with subdivision (3)(A) by more than fifteen percent (15%).

2. (b) Comparative claims:

   1. (1) must not be false, misleading, or given undue emphasis; and
   2. (2) must be based on the same methodology for the products compared.

As added by P.L.16-2026, SEC.18.