26 U.S.C. § 5102
§ 5102. Definition of manufacturer of stills
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History
Added in 1984 by the Deficit Reduction Act of 1984. Last changed July 18, 1984 by the Deficit Reduction Act of 1984.
Every change, newest first (1)
- July 18, 1984Deficit Reduction Act of 1984 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.