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Industry Circular

Number: 72-25
Date: August 23, 1972

Department of the Treasury
Internal Revenue Service Alcohol,
Tobacco and Firearms Division
Washington, D.C. 20224


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Brewers and others concerned:

An ATF Ruling dealing with approved beer meters and metering systems will soon appear in the Internal Revenue Bulletin. The ruling will read as follows:

Under the requirements of 26 CFR 245.30 brewers must provide, at their own expense, approved meters for measuring beer to be packaged. Under 26 CFR 245.34 the allowable variation of beer meters, as established by approved tests, shall not be in excess of plus or minus 0.5%, and the meters must maintain this degree of accuracy within the normal flow rates at which the meter is likely to operate.

In view of these requirements and because it is no longer necessary that the Bureau consider whether a brewer's meter is constructed and operates in such a manner that it can be checked for accuracy against master meters, any make and model of beer meter manufactured to operate within the prescribed tolerance may be considered as an approved meter, under the conditions specified herein.

Accordingly, in addition to those meters previously announced as having been approved (including the recently approved Taylor MagPipe Series 1100L Magnetic Flowmeter), any model of meter or metering system certified by the manufacturer to measure and record with a variation not in excess of plus or minus 0.5% on the average, and to maintain this degree of accuracy within the normal flow rates at which the meter is likely to operate, will be considered an approved meter under 26 CFR 245.30, on authorization of its use by the Regional Director for the region in which the brewery is located, pursuant to written request therefor, in duplicate, by the brewer.

Revenue Procedure 71-4, C.B. 1971-1, 662, is hereby superseded.

Inquiries regarding this circular should refer to its number and be addressed to your Regional Director, Bureau of Alcohol, Tobacco and Firearms.

Rex Davis

Rex D. Davis,

Acting Director

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