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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.
(Added by Pub. L. 98-369, div. A, title IV, 451(a), July 18, 1984, 98 Stat. 819.)
BACKGROUND NOTES
EFFECTIVE DATE
Section effective on the first day of the 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.
Prior Provisions
A prior subpart D, consisting of sections 5111 to 5116, related to wholesale dealers, prior to the general revision of this chapter by Pub. L. 85-859, title II, 201, Sept. 2, 1958, 72 Stat. 1313.
PRIOR PROVISIONS
A prior section 5102, added Pub. L. 85-859, title II, 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, 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, 201, Sept. 2, 1958, 72 Stat. 1339, which provided that the tax imposed on stills or condensers by section 5101 be paid by stamp, denoting the tax, under regulations prescribed by the Secretary or his delegate, was repealed by Pub. L. 94-455, title XIX, 1905(b)(3)(A)(i), Oct. 4, 1976, 90 Stat. 1822, effective on the first day of the 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, 201, Sept. 2, 1958, 72 Stat. 1339, and amended Pub. L. 94-455, title XIX, 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, 201, Sept. 2, 1958, 72 Stat. 1340, and amended Pub. L. 94-455, title XIX, 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.