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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 · § 5102

§ 5102. Definition of manufacturer of stills

531 words·~2 min read·/usc/title-26/section-5102

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.
(Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 819.)
Connections2 cite this · traces to 1
17 references not yet in our index
  • Pub. L. 98–369, div. A, title IV, § 451(a)
  • 98 Stat. 819
  • 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. 94–455, title XIX, § 1905(b)(3)(A)(i)
  • 90 Stat. 1822
  • Pub. L. 94–455, title XIX
  • 90 Stat. 1823
  • 72 Stat. 1340
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • 68A Stat. 618
  • section 456(a) of Pub. L. 98–369
Citation graph
cites case law
§ 5102
Definition of manufacturer of stills
Stat.×1
U.S.C.×1
Pub. L.Pub. L. 98–369, div. A, title IV, § 451(a)
Stat.98 Stat. 819
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1339
Pub. L.Pub. L. 98–369
Cites 18 · showing 6Cited by 2 across 2 sources
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