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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter A— Gallonage and Occupational Taxes · § 5101

§ 5101. Notice of manufacture of still; notice of set up of still

522 words·~2 min read·/usc/title-26/section-5101

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(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).
(Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 818.)
Connections39 cite this · traces to 2
Cited by 39 sections · top 35
U.S. Code
13 references not yet in our index
  • Pub. L. 98–369, div. A, title IV, § 451(a)
  • 98 Stat. 818
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1339
  • Pub. L. 98–369
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 617
  • Pub. L. 85–859
  • Pub. L. 98–369, div. A, title IV, § 456
  • 98 Stat. 823
  • Pub. L. 99–514, title XVIII, § 1845
  • 100 Stat. 2856
  • section 5134 of this title
Citation graph
cites case law
§ 5101
Notice of manufacture of still; notice of set up of still
U.S.C.×26
Fed. Reg.×8
C.F.R.×2
Stat.×2
Pub. L.×1
Pub. L.Pub. L. 98–369, div. A, title IV, § 451(a)
Stat.98 Stat. 818
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1339
Pub. L.Pub. L. 98–369
Cites 15 · showing 7Cited by 39 across 5 sources
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