§5179. Registration of stills — Inbound Citations
26 U.S.C. § 5179
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 5179 as a whole
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This chapter (other than sections 5178(a)(2)(C), 5179, 5203(b), (c), and (d), and 5552) shall not be applicable with respect to the manufacture, by any process which includes evaporations from the mash or juice of any fruit, of any volatile fruit-flavor concentrate if—
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(1) Every still or distilling apparatus not registered as required by section 5179, together with all personal property in the possession or custody or under the control of the person required by section 5179 to register the still or distilling apparatus, and found in the building or in any yard or inclosure connected with the building in which such still or distilling apparatus is set up; and
Citations to §5179(a)
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(1) has in his possession or custody, or under his control, any still or distilling apparatus set up which is not registered, as required by section 5179(a); or