26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART II-MISCELLANEOUS PROVISIONSSubpart A-Manufacturers of Stills

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Subpart A-Manufacturers of Stills

Sec.

5101.

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

5102.

Definition of manufacturer of stills.

Editorial Notes

Prior Provisions

A prior subpart A, consisting of section 5081 of this title, related to proprietors of distilled spirits plants, bonded wine cellars, etc., prior to repeal by Pub. L. 109–59, title XI, §11125(a)(1)(A), (c), Aug. 10, 2005, 119 Stat. 1953 , 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Another prior subpart A, consisting of sections 5081 to 5084 of this title, related to rectifiers of distilled spirits or wines, prior to repeal by Pub. L. 96–39, title VIII, §§803(b), 810, July 26, 1979, 93 Stat. 274 , 292, effective Jan. 1, 1980.

Amendments

2005- Pub. L. 109–59, title XI, §11125(b)(2), Aug. 10, 2005, 119 Stat. 1953 , redesignated subpart C of this part as this subpart.