|Large cigarettes||Liquor||Litre (liter)|
|Large cigars||Liquor bottle||Losses|
|Liable for tax||Liqueurs||Lot|
Cigarettes weighing more than three pounds per thousand.
Cigars weighing more than three pounds per thousand.
Obligated to pay a tax.
A bottle made of glass or earthenware, or of other suitable material approved by the Food and Drug Administration, which has been designed or is intended for use as a container for distilled spirits for sale for beverage purposes and which has been determined by the appropriate TTB officer to protect the revenue adequately.
1. Wine: (a) A metric unit of capacity equal to 1,000 cubic centimeters and
equivalent to 33.814 U.S. fluid ounces. For purposes of 27 CFR part 4, a liter
is subdivided into 1,000 milliliters (ml). (b) For purposes of regulation, one liter of
wine is defined as that quantity (mass) of wine occupying a one-liter volume at
20º C (68 ºF).
2. Distilled Spirits: A metric unit of capacity equal to 1,000 cubic centimeters of distilled spirits at l5.56º C (60º F.), and equivalent to 33.814 U.S. fluid ounces. A liter is subdivided into 1,000 milliliters. Milliliter or milliliters may be abbreviated as ”ml.”
Known quantities of a commodity lost due to breakage, casualty, or other unusual cause.
When used with reference to a ”lot of wine bottled,” lot means the same type of wine bottled or packed on the same date into containers.