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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 5102 Definition of manufacturer of stills

  • Internal Revenue Code of 1986
  • SUBTITLE E -- ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
  • Chapter 51 -- Distilled Spirits, Wines and Beer
  • Subchapter A -- Gallonage and Occupational Taxes
  • Part II -- Miscellaneous Provisions
  • Subpart A -- Manufacturers of stills

Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.

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