Title 26 — Internal Revenue Code
Part II · Chapter 51 — Distilled Spirits, Wines, and Beer
§ 5101. Notice of manufacture of still; notice of set up of still
Statutory text
Notice requirements
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.
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.
Penalties, etc.
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.
For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Tax Reform Act of 1984
Pub. L. 98–369 div. A title IV § 451(a) · 98 Stat. 494
Enacted · 26 U.S.C. § 5101
(Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 818.)
Source evidence
Code source credit
(Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 818.)Enacted provision · exact public law section
(a) In General.— Subpart C of part II of subchapter A of chapter 51 (relating to manufacturers of stills) is amended to read as follows: “Subpart C— Manufacturers of Stills “Sec. 5101. Notice of manufacture of still; notice of set up of still. “Sec. 5102. Definition of manufacturer of stills. “SEC. 5101. NOTICE OF MANUFACTURE OF STILL; NOTICE OF SET UP OF STILL. “(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 56154(2) and 5687. Infra. “(2) For penalty and forfeiture for failure to register still or distilling apparatus when set up. see section 5601(a)(1) and 5615(1). “SEC. 5102. DEFINITION OF MANUFACTURER OF STILLS. “Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.”
1 of 1 references resolved to an enrolled provision
Editorial Notes
Prior Provisions
A prior section 5101, added Pub. L. 85–859, title II, § 201, , 72 Stat. 1339, contained provisions relating to imposition and rate of tax, prior to the general 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, , 98 Stat. 823, as amended by Pub. L. 99–514, title XVIII, § 1845, , 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, 6801, and 7213 of this title, repealing section 5205 of this title, and omitting sections 5103, 5105, and 5106 of this title] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [].
“(b) Repeal of Stamp Requirement.—
The amendments made by section 454 [amending sections 5062, 5066, 5116, 5204, 5206, 5207, 5215, 5235, 5301, 5555, 5604, 5613, and 6801 of this title and repealing section 5205 of this title] shall take effect on .
“(c) Fortification of Cooking Wine.—
The amendments made by section 455 [amending sections 5005, 5214, and 5354 of this title] shall take effect on the date of the enactment of this Act [].
“(d) Section 452.—
The amendment made by section 452 [amending section 5134 of this title] shall apply to products manufactured or produced after .”
Credits
(Added Pub. L. 98–369, div. A, title IV, § 451(a), , 98 Stat. 818.)