# 19.389 Filling containers from tanks.(a) *Filling portable containers.* A proprietor may fill portable containers with denatured spirits from tanks on the bonded premises.(b) *Accounting for denatured spirits in filling operations.* In performing filling operations under paragraph (a) of this section, a proprietor must:(1) Gauge the denatured spirits remaining in the tanks at the end of each filling operation;(2) Maintain a record of each gauge and document the quantity of denatured spirits drawn from the tank during each filling operation; and(3) Make a record of any spirits lost during the filling operation.(c) *Gauging requirements.* The provisions of § 19.289(a) and (c) apply to the filling and gauging of portable containers. In addition, a proprietor may withdraw denatured spirits from the bonded premises in portable containers based on the filling gauge.(26 U.S.C. 5201)