{"data":{"id":"us/26-u.s.c.-5102","jurisdiction":"us","citation":"26 U.S.C. § 5102","heading":"Definition of manufacturer of stills","body":"Any person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"84a9e4a686583b100ff28d9241fca459c9a2dbdcbbb39aa5eaf92a7d19836449","source_id":"us","stale":false,"prev":"us/26-u.s.c.-5101","next":"us/26-u.s.c.-5111"},"notice":"GroundRules: Original legal text. Not legal advice."}