United States Code

USC most recently checked for updates: Dec 02, 2023

All TitlesTitle 26Subtitle EChapter 51Subchapter APart IISubpart A
§ 5101. Notice of manufacture of still; notice of set up of still
Subpart B - Nonbeverage Domestic Drawback Claimants
§ 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.

(Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 819.)
cite as: 26 USC 5102
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