Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.
Pub. L. 98–369, div. A, title IV, § 451(a)98 Stat. 819(Added , , .)
Editorial Notes
Prior Provisions
Pub. L. 85–859, title II, § 20172 Stat. 1339Pub. L. 98–369A prior section 5102, added , , , defined manufacturer of stills, prior to the general revision of this subpart by .
act Aug. 16, 1954, ch. 73668A Stat. 617Pub. L. 85–859Another prior section 5102, , , defined manufacturer of stills, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1339section 5101 of this titlePub. L. 98–369A prior section 5103, added , , , related to exemptions from the taxes imposed by , prior to the general revision of this subpart by .
act Aug. 16, 1954, ch. 73668A Stat. 617section 5101 of this titlePub. L. 85–859Another prior section 5103, , , related to exemptions from taxes imposed by , prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1339Pub. L. 94–455, title XIX, § 1905(b)(3)(A)(i)90 Stat. 1822A 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 .
act Aug. 16, 1954, ch. 73668A Stat. 617Pub. L. 85–859Another prior section 5104, , , required taxes to be paid by stamps, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1339Pub. L. 94–455, title XIX90 Stat. 1823Pub. L. 98–369section 5101 of this titleA 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 .
act Aug. 16, 1954, ch. 73668A Stat. 617Pub. L. 85–859Another prior section 5105, , , 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, title II, § 20172 Stat. 1340Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 98–369A 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 .
act Aug. 16, 1954, ch. 73668A Stat. 618Pub. L. 85–859Another 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 456(a) of Pub. L. 98–369section 5101 of this titleSection effective on first day of first calendar month which begins more than 90 days after , see , set out as a note under .