Internal Revenue Code:Sec. 5101. Notice of manufacture of still; notice of set up of still

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
       CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
        Subchapter A - Gallonage and Occupational Taxes
         PART II - OCCUPATIONAL TAX
          Subpart C - Manufacturers of Stills
        

Statute

    Sec. 5101. Notice of manufacture of still; notice of set up of
        still
 
    (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 sections 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).
 

Sources

    (Added Pub. L. 98-369, div.  A, title IV, Sec. 451(a), July 18,
    1984, 98 Stat. 818.)
 

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 5101, added Pub. L. 85-859, title II, Sec. 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, consisted of provisions similar to those comprising this
    section, prior to the general revision of this chapter by Pub. L.
    85-859.
                               EFFECTIVE DATE
      Section 456 of part II (Sec. 451-456) of subtitle D of title IV
    of division A of Pub. L. 98-369, as amended by Pub. L. 99-514,
    title XVIII, Sec. 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 (enacting this section and section
    5102 of this title, amending sections 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 sections 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 sections 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 sections 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.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5179, 5615 of this title.