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U.S Code last checked for updates: Nov 22, 2024
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Title 26
Subtitle E
Chapter 51
Subchapter A
Part II
Subpart A
Part I - GALLONAGE TAXES...
§ 5102. Definition of manufactur...
Part I - GALLONAGE TAXES...
§ 5102. Definition of manufactur...
U.S. Code
Notes
§ 5101.
Notice of manufacture of still; notice of set up of still
(a)
Notice requirements
(1)
Notice of manufacture of still
(2)
Notice of set up of still
(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).
(Added
Pub. L. 98–369, div. A, title IV, § 451(a)
,
July 18, 1984
,
98 Stat. 818
.)
cite as:
26 USC 5101
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