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.
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