Title 26 — Internal Revenue Code
Part II · Chapter 51 — Distilled Spirits, Wines, and Beer
§ 5102. Definition of manufacturer of stills
Statutory text
Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.
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. § 5102
(Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 819.)
Source evidence
Code source credit
(Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 819.)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 5102, added Pub. L. 85–859, title II, § 201, , 72 Stat. 1339, defined manufacturer of stills, prior to the general revision of this subpart by Pub. L. 98–369.
Another prior section 5102, act Aug. 16, 1954, ch. 736, 68A Stat. 617, defined manufacturer of stills, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5103, added Pub. L. 85–859, title II, § 201, , 72 Stat. 1339, related to exemptions from the taxes imposed by section 5101 of this title, prior to the general revision of this subpart by Pub. L. 98–369.
Another prior section 5103, act Aug. 16, 1954, ch. 736, 68A Stat. 617, related to exemptions from taxes imposed by section 5101 of this title, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5104, added Pub. L. 85–859, title II, § 201, , 72 Stat. 1339, provided that the tax imposed on stills or condensers by section 5101 be paid by stamp, denoting the tax, under regulations prescribed by Secretary or his delegate, prior to repeal by Pub. L. 94–455, title XIX, § 1905(b)(3)(A)(i), , 90 Stat. 1822, effective on first day of first month which began more than 90 days after .
Another prior section 5104, act Aug. 16, 1954, ch. 736, 68A Stat. 617, required taxes to be paid by stamps, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5105, added Pub. L. 85–859, title II, § 201, , 72 Stat. 1339; amended Pub. L. 94–455, title XIX, §§ 1905(b)(6)(A), 1906(b)(13)(A), , 90 Stat. 1823, 1834, related to notice of manufacturer of and permit to set up still, prior to the general revision of this subpart by Pub. L. 98–369. See section 5101 of this title.
Another prior section 5105, act Aug. 16, 1954, ch. 736, 68A Stat. 617, related to notice of manufacture of and permit to set up still, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5106, added Pub. L. 85–859, title II, § 201, , 72 Stat. 1340; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834, related to export without payment of tax and export with the privilege of drawback, prior to the general revision of this subpart by Pub. L. 98–369.
Another prior section 5106, act Aug. 16, 1954, ch. 736, 68A Stat. 618, related to payment of tax and drawback on exports, prior to the general revision of this chapter by Pub. L. 85–859.
Statutory Notes and Related Subsidiaries
Effective Date
Section effective on first day of first calendar month which begins more than 90 days after , see section 456(a) of Pub. L. 98–369, set out as a note under section 5101 of this title.
Credits
(Added Pub. L. 98–369, div. A, title IV, § 451(a), , 98 Stat. 819.)