Title 26, Internal Revenue CodeRelease 119-110
§5101 Notice of Manufacture of Still; Notice of Set up of Still
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter A — Gallonage and Occupational Taxes › PART II — MISCELLANEOUS PROVISIONS › Subpart A — Manufacturers of Stills › § 5101
Summary
The Secretary may, under rules, require a maker of any still, boiler, or other vessel for distilling to give written notice before it leaves the factory and before setup. The notice must name who will use it, its capacity, and when it will be moved. See sections 5615(2), 5687, 5601(a)(1), and 5615(1).
Full Legal Text
Title 26, §5101
Internal Revenue Code, Source: USLM XML via OLRC
(a)Notice requirements
(1)Notice of manufacture of still
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)Notice of set up of still
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)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 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
Sep 22, 2026
Release point: 119-110