Current through Pub. L. 119-100Open in workspace

§ 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.

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

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5102

Source: decipher.legal/usc/26/5102 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)