U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— Gallonage and Occupational Taxes › Part PART II— MISCELLANEOUS PROVISIONS › Subpart Subpart A— Manufacturers of Stills

26 U.S.C. § 5102

Definition of manufacturer of stills

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