Delaware Administrative Code
Title 4 - Alcoholic Beverage Control
Department of Safety and Homeland Security
Office of the Alcoholic Beverage Control Commissioner
400 - Taxation
401 - (Formerly Rule 8) A Governing Taxes Paid on Wine, Cider, Spirits, and Beer Entering the State of Delaware
Section 401-4.0 - A Guideline for Metric Gallonage Conversion Tables

4.1 To ensure that all liquor excise taxes are determined in a uniform manner, the use of a standard conversion table for commonly used container sizes of spirits and wines based upon the conversion factors used by the U.S. Department of Treasury is to be used.

4.2 The official factor for spirits is one liter = .26417 gallons.

4.3 The Delaware tax in 4 Del.C. § 581, for beer provides a per barrel (31 U.S. gallons) tax computation.