Laws of New York (Last Updated: November 21, 2014)

Section 300. Standard of domestic distilled spirits

Latest version.

Domestic distilled
  spirits, at a temperature of sixty  degrees  Fahrenheit,  which  have  a
  specific  gravity  of  nine  thousand  three  hundred and thirty-five as
  compared  with  the  gravity  of  pure  distilled  water  at  the   same
  temperature estimated at ten thousand, shall be deemed first proof.
    The  strength  of any such spirits below or above first proof shall be
  calculated  decimally,  or  by  the  percentage  in  reference  to  such
  standard,  and  shall  be  denoted  as so many per centum below or above
  first proof as the actual difference in strength shall be.

                    
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