26 USC § 5102 - Definition of manufacturer of stills

---
identifier: "/us/usc/t26/s5102"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5102 - Definition of manufacturer of stills"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5102"
section_name: "Definition of manufacturer of stills"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "A"
subchapter_name: "Gallonage and Occupational Taxes"
part_number: "II"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 819.)"
---


# § 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.

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**Source Credit**: (Added Pub. L. 98–369, div. A, title IV, § 451(a), July 18, 1984, 98 Stat. 819.)

## Editorial Notes

### Prior Provisions

A prior section 5102, added , , , defined manufacturer of stills, prior to the general revision of this subpart by .

Another prior section 5102, , , defined manufacturer of stills, prior to the general revision of this chapter by .

A prior section 5103, added , , , related to exemptions from the taxes imposed by , prior to the general revision of this subpart by .

Another prior section 5103, , , related to exemptions from taxes imposed by , prior to the general revision of this chapter by .

A prior section 5104, added , , , provided that the tax imposed on stills or condensers by section 5101 be paid by stamp, denoting the tax, under regulations prescribed by Secretary or his delegate, prior to repeal by , , , effective on first day of first month which began more than 90 days after .

Another prior section 5104, , , required taxes to be paid by stamps, prior to the general revision of this chapter by .

A prior section 5105, added , , ; amended , §§ 1905(b)(6)(A), 1906(b)(13)(A), , , 1834, related to notice of manufacturer of and permit to set up still, prior to the general revision of this subpart by . See .

Another prior section 5105, , , related to notice of manufacture of and permit to set up still, prior to the general revision of this chapter by .

A prior section 5106, added , , ; amended , , , related to export without payment of tax and export with the privilege of drawback, prior to the general revision of this subpart by .

Another prior section 5106, , , related to payment of tax and drawback on exports, prior to the general revision of this chapter by .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective on first day of first calendar month which begins more than 90 days after , see , set out as a note under .