US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 5101

Notice of manufacture of still; notice of set up of still

(a)

Notice requirements

(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.

(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.

(b)

Penalties, etc.

(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.
(2)
For penalty and forfeiture for failure to register still or distilling apparatus when set up, see section 5601(a)(1) and 5615(1).

Pub. L. 98–369, div. A, title IV, § 451(a)98 Stat. 818(Added , , .)

Editorial Notes

Prior Provisions

Pub. L. 85–859, title II, § 20172 Stat. 1339Pub. L. 98–369A prior section 5101, added , , , contained provisions relating to imposition and rate of tax, prior to the general revision of this subpart by .

act Aug. 16, 1954, ch. 73668A Stat. 617Pub. L. 85–859Another prior section 5101, , , related to special tax on manufacturers of stills, prior to the general revision of this chapter by .

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 98–369, div. A, title IV, § 45698 Stat. 823Pub. L. 99–514, title XVIII, § 1845100 Stat. 2856

“(a)

In General .—

Pub. L. 98–369section 5102 of this titlesection 5205 of this titleExcept as otherwise provided in this section the amendments made by this part [part II (§§ 451–456) of subtitle D of title IV of div. A of , enacting this section and , 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 , 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 [].
“(b)

Repeal of Stamp Requirement .—

section 5205 of this titleThe 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 ] shall take effect on .
“(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 [].
“(d)

Section 452.—

section 5134 of this titleThe amendment made by section 452 [amending ] shall apply to products manufactured or produced after .”
, , , as amended by , , , provided that: