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U.S. Code > Title 26 Internal Revenue Code > Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001—5891) > CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER (§§ 5001—5692) > Subchapter A—Gallonage and Occupational Taxes (§§ 5001—5132) > PART II—MISCELLANEOUS PROVISIONS (§§ 5101—5132) > Subpart A—Manufacturers of Stills (§§ 5101—5102) > § 5102. Definition of manufacturer of stills
§ 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.