Internal Revenue Code:Sec. 5102. Definition of manufacturer of stills

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART II - OCCUPATIONAL TAX
          Subpart C - Manufacturers of Stills
        

Statute

    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.
 

Sources

    (Added Pub. L. 98-369, div.  A, title IV, Sec. 451(a), July 18,
    1984, 98 Stat. 819.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5102, added Pub. L. 85-859, title II, Sec. 201,
    Sept. 2, 1958, 72 Stat. 1339, consisted of provisions similar to
    those comprising this section, 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, Sec. 201,
    Sept. 2, 1958, 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, prior to the general revision of this
    chapter by Pub. L. 85-859.
      A prior section 5104, added Pub. L. 85-859, title II, Sec. 201,
    Sept. 2, 1958, 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, Sec.
    1905(b)(3)(A)(i), Oct. 4, 1976, 90 Stat. 1822, effective on first
    day of first month which began more than 90 days after Oct. 4,
    1976.
      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, Sec. 201,
    Sept. 2, 1958, 72 Stat. 1339; amended Pub. L. 94-455, title XIX,
    Sec. 1905(b)(6)(A), 1906(b)(13)(A), Oct. 4, 1976, 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, Sec. 201,
    Sept. 2, 1958, 72 Stat. 1340; amended Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 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.
                               EFFECTIVE DATE
      Section effective on first day of first calendar month which
    begins more than 90 days after July 18, 1984, see section 456(a) of
    Pub. L. 98-369, set out as a note under section 5101 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 5002 of this title.