Source: https://www.law.cornell.edu/uscode/text/26/5102?quicktabs_8=2
Timestamp: 2016-02-12 15:26:44
Document Index: 25702729

Matched Legal Cases: ['§ 5102', '§ 5102', '§ 5102', '§ 451', '§ 201', '§ 201', '§ 201', '§ 1905', '§ 201', '§ 1905', '§ 201', '§ 1906']

26 U.S. Code § 5102 - Definition of manufacturer of stills | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle E › Chapter 51 › Subchapter A › Part II › Subpart A › § 5102 26 U.S. Code § 5102 - Definition of manufacturer of stills
(Added Pub. L. 98–369, div. A, title IV, § 451(a),July 18, 1984, 98 Stat. 819.)
A prior section 5102, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1339, defined manufacturer of stills, prior to the general revision of this subpart by Pub. L. 98–369.
A prior section 5103, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1339, related to exemptions from the taxes imposed by section 5101 of this title, prior to the general revision of this subpart by Pub. L. 98–369.
A prior section 5104, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1339, provided that the tax imposed on stills or condensers by section 5101 be paid by stamp, denoting the tax, under regulations prescribed by Secretary or his delegate, prior to repeal by Pub. L. 94–455, title XIX, § 1905(b)(3)(A)(i),Oct. 4, 1976, 90 Stat. 1822, effective on first day of first month which began more than 90 days after Oct. 4, 1976.
A prior section 5105, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1339; amended Pub. L. 94–455, title XIX, §§ 1905(b)(6)(A), 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1823, 1834, related to notice of manufacturer of and permit to set up still, prior to the general revision of this subpart by Pub. L. 98–369. See section 5101 of this title.
A prior section 5106, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1340; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834, related to export without payment of tax and export with the privilege of drawback, prior to the general revision of this subpart by Pub. L. 98–369.
Section effective on first day of first calendar month which begins more than 90 days after July 18, 1984, see section 456(a) ofPub. L. 98–369, set out as a note under section 5101 of this title.