PRIA Logo™
Take the PRIA Score
Title 26 — Internal Revenue CodeRelease 119-73

§5101 Notice of manufacture of still; notice of set up of still

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART II— - MISCELLANEOUS PROVISIONS › Subpart Subpart A— - Manufacturers of Stills › § 5101

Last updated Apr 6, 2026|Official source

Summary

The Secretary can require people who make stills, boilers, or similar distilling vessels to give written notice before the item is moved from where it was made. The notice must say who will use it, how big it is, and when it will be moved. The Secretary can also require manufacturers to give written notice before any such still or vessel is set up, and the still cannot be put in place until that notice is given. If someone fails to give the required notice or sets up a still without the notice, penalties and forfeiture rules apply as listed in sections 5615(2) and 5687. Penalties for failing to register a still when it is set up are in sections 5601(a)(1) and 5615(1).

Full Legal Text

Title 26, §5101

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)The Secretary may, pursuant to regulations, require any person who manufactures any still, boiler, or other vessel to be used for the purpose of distilling, to give written notice, before the still, boiler, or other vessel is removed from the place of manufacture, setting forth by whom it is to be used, its capacity, and the time of removal from the place of manufacture.
(2)The Secretary may, pursuant to regulations, require that no still, boiler, or other vessel be set up without the manufacturer of the still, boiler, or other vessel first giving written notice to the Secretary of that purpose.
(b)(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 section 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).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5101, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1339, contained provisions relating to imposition and rate of tax, prior to the general revision of this subpart by Pub. L. 98–369. Another prior section 5101, act Aug. 16, 1954, ch. 736, 68A Stat. 617, related to special tax on manufacturers of stills, prior to the general revision of this chapter by Pub. L. 85–859.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 98–369, div. A, title IV, § 456, July 18, 1984, 98 Stat. 823, as amended by Pub. L. 99–514, title XVIII, § 1845, Oct. 22, 1986, 100 Stat. 2856, provided that: “(a) In General.—Except as otherwise provided in this section the

Amendments

made by this part [part II (§§ 451–456) of subtitle D of title IV of div. A of Pub. L. 98–369, enacting this section and section 5102 of this title, amending section 5005, 5062, 5066, 5116, 5134, 5179, 5204, 5206, 5207, 5214, 5215, 5235, 5301, 5354, 5555, 5604, 5613, 5615, 5691, 6103, 6801, and 7213 of this title, repealing section 5205 of this title, and omitting section 5103, 5105, and 5106 of this title] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [July 18, 1984]. “(b) Repeal of Stamp Requirement.—The

Amendments

made by section 454 [amending section 5062, 5066, 5116, 5204, 5206, 5207, 5215, 5235, 5301, 5555, 5604, 5613, and 6801 of this title and repealing section 5205 of this title] shall take effect on July 1, 1985. “(c) Fortification of Cooking Wine.—The

Amendments

made by section 455 [amending section 5005, 5214, and 5354 of this title] shall take effect on the date of the enactment of this Act [
July 18, 1984]. “(d) section 452.—The amendment made by section 452 [amending section 5134 of this title] shall apply to products manufactured or produced after
October 31, 1984.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 5101

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73