"Native distilled spirits" means an alcoholic beverage as defined in Iowa Code section 123.3(34).
"Operating still" means a still that is registered with the Alcohol and Tobacco Tax and Trade Bureau pursuant to 27 CFR 19.75(b) and is actively used to manufacture spirits.
"Proof gallon" means a United States gallon of proof spirits, or the alcoholic equivalent thereof, as defined by the Alcohol and Tobacco Tax and Trade Bureau pursuant to 27 CFR 30.11.
This rule is intended to implement Iowa Code sections 123.3(29), 123.30(3)"c"(3), 123.43 and 123.43A.
Iowa Admin. Code r. 185-5.2