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Sec. 5101. Notice Of Manufacture Of Still; Notice Of Set Up Of Still

I.R.C. § 5101(a) Notice Requirements
I.R.C. § 5101(a)(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.
I.R.C. § 5101(a)(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.
I.R.C. § 5101(b) Penalties, Etc.
I.R.C. § 5101(b)(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.
I.R.C. § 5101(b)(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 by Pub. L. 98-369, div. A, title IV, 451(a), July 18, 1984, 98 Stat. 818.)
BACKGROUND NOTES
Amendment
Pub. L. 109-59, Sec. 11125(b)(1), amended the heading for Part II by substituting “Miscellaneous Provisions" for “Occupational Tax”, effective July 1, 2008, but does not apply to taxes imposed before such date.
Repeal Of Subpart A
Section 11125(a)(1)(A) of Pub. L. 109-59 repealed Subpart A, Proprietors of Distilled Spirits Plants, Bonded Wine Cellars, etc. (Sec. 5081), effective July 1, 2008, but does not apply to taxes imposed for periods before such date. Prior to repeal, Sec. 5081 read as follows:
“Sec. 5081. Imposition And Rate Of Tax
“(a) General Rule.—Every proprietor of—
“(1) a distilled spirits plant,
“(2) a bonded wine cellar,
“(3) a bonded wine warehouse, or
“(4) a taxpaid wine bottling house,
“shall pay a tax of $1,000 per year in respect of each such premises.
“(b) Reduced Rates For Small Proprietors.—
“(1) In General.—Subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer not described in subsection (c) the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
“(2) Controlled Group Rules.— All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
“(3) Certain Rules To Apply.— For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
“(c) Exemption For Small Producers.— Subsection (a) shall not apply with respect to any taxpayer who is a proprietor of an eligible distilled spirits plant (as defined in section 5181(c)(4)).
Amendment Of Subpart
Pub. L. 109-59, Sec. 11125(b)(2) redesignated Subpart C (Sec. 5101 - 5102, relating to manufacturer of stills) as Subpart A, effective July 1, 2008, but does not apply to taxes imposed before such date.
Prior Provisions
Prior sections 5081 to 5084 of this title constituted a former subpart A of this part.
EFFECTIVE DATE
Section 456 of part II (451-456) of subtitle D of title IV of division A of Pub. L. 98-369, as amended by Pub. L. 99-514, title XVIII, 1845, Oct. 22, 1986, 100 Stat. 2856, provided that:
“(a) In General.--Except as otherwise provided in this section the amendments made by this part [enacting sections 5101 and 5102 of this title, amending sections 5005, 5062, 5066, 5116, 5134, 5179, 5204, 5206, 5207, 5214, 5215, 5235, 5301, 5354, 5555, 5604, 5613, 5615, 5691, 6103, 6801, and 7213 of this title, repealing section 5205 of this title, and omitting sections 5103, 5105, and 5106 of this title] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [Enacted: July 18, 1984].
“(b) Repeal of Stamp Requirement.--The amendments made by section 454 [amending sections 5062, 5066, 5116, 5204, 5206, 5207, 5215, 5235, 5301, 5555, 5604, 5613, and 6801 of this title and repealing section 5205 of this title] shall take effect on July 1, 1985.
“(c) Fortification of Cooking Wine.--The amendments made by section 455 [amending sections 5005, 5214, and 5354 of this title] shall take effect on the date of the enactment of this Act [July 18, 1984].
“(d) Section 452.--The amendment made by section 452 [amending section 5134 of this title] shall apply to products manufactured or produced after October 31, 1984.”
PRIOR PROVISIONS
A prior section 5101, added by Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1339, contained provisions relating to imposition and rate of tax, prior to the general revision of this subpart by Pub. L. 98-369.
Another prior section 5101, act Aug. 16, 1954, ch. 736, 68A Stat. 617, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859.