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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 5102: Definition of manufacturer of stills

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER

Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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