Large cigarettes
Cigarettes weighing more than three pounds per thousand.

Large cigars
Cigars weighing more than three pounds per thousand.

Liable for tax
Obligated to pay a tax.

Liquor
Distilled spirits.

Liquor bottle
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.

Liqueurs
See Cordials.

Litre (liter)
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.”

Losses
Known quantities of a commodity lost due to breakage, casualty, or other unusual cause.

Lot
Wine of the same type.
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.