Definition of manufacturer of stills
26 U.S.C. § 5102
in effectAny person who manufactures any still or condenser to be used in distilling shall be deemed a manufacturer of stills.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zipFetched: 6/4/2026
