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Federal law — U.S. Code and appendices · legal_authorities
Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5102
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Source file: Laws/federal/codes/united-states-code/title-26/section-5102-definition-of-manufacturer-of-stills--ff638af756.md
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Source location: Title 26, Chapter 51, § 5102; chapter-051-distilled-spirits-wines-and-beer.md
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Notice requirements** (1) **Notice of manufacture of still** — The Secretary may, pursuant to regulations, require any person who manufactures any still, boiler, or other vessel to be used for the purpose of distilling, to give written notice, before the still, boiler, or other vessel is removed from the place of manufacture, setting forth by whom it is to be used, its capacity, and the time of removal from the place of manufacture. (2) **Notice of set up of still** — The Secretary may, pursuant to regulations, require that no still, boiler, or other vessel be set up without the manufacturer of the still, boiler, or other vessel first giving written notice to the Secretary of that purpose. **(b) Penalties, etc.** (1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up a still without first giving notice, when required by the Secretary, see sections 5615(2) and 5687. (2) For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5101
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Federal law — U.S. Code and appendices · legal_authorities
Page 3175 TITLE 26—INTERNAL REVENUE CODE § 5102 (2) Notice of set up of still The Secretary may, pursuant to regulations, require that no still, boiler, or other vessel be set up without the manufacturer of the still, boiler, or other vessel first giving written no- tice to the Secretary of that purpose. (b) Penalties, etc. (1) For penalty and forfeiture for failure to give notice of manufacture, or for setting up a still with- out first giving notice, when required by the Sec- retary, see sections 5615(2) and 5687. (2) For penalty and forfeiture for failure to reg- ister still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1). (Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 818.) Editorial Notes PRIOR PROVISIONS A prior section 5101, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1339, contained provisions re- lating to imposition and rate of tax, prior to the gen- eral revision of this subpart by Pub. L. 98–369. Another prior section 5101, act Aug. 16, 1954, ch. 736, 68A Stat. 617, related to special tax on manufacturers of stills, prior to the general revision of this chapter by Pub. L. 85–859. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 98–369, div. A, title IV, § 456, July 18, 1984, 98 Stat. 823, as amended by Pub. L. 99–514, title XVIII, § 1845, Oct. 22, 1986, 100 Stat. 2856, provided that: ‘‘(a) IN GENERAL.—Except as otherwise provided in this section the amendments made by this part [part II (§§ 451–456) of subtitle D of title IV of div. A of Pub. L. 98–369, enacting this section and section 5102 of this title, amending sections 5005, 5062, 5066, 5116, 5134, 5179, 5204, 5206, 5207, 5214, 5215, 5235, 5301, 5354, 5555, 5604, 5613, 5615, 5691, 6103, 680
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5102
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