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Distiller: A Comprehensive Guide to Its Legal Definition and Role
Definition & Meaning
The term "distiller" refers to any individual or entity involved in the production of distilled spirits. This includes:
Producing distilled spirits from various sources or substances.
Brewing or creating mash, wort, or wash suitable for distillation, excluding processes for making wine, beer, or vinegar.
Separating alcoholic spirits from any fermented materials through any method.
Possessing or using a still while making or storing mash, wort, or wash.
Table of content
Legal Use & context
The term "distiller" is primarily used in the context of alcohol production laws and regulations. It is relevant in several legal areas, including:
Regulatory compliance for alcohol manufacturers.
Licensing requirements for distillation operations.
Taxation of distilled spirits.
Individuals or businesses involved in distillation may need to complete specific legal forms and comply with regulations, which can often be managed using templates from US Legal Forms.
Key legal elements
Real-world examples
Here are a couple of examples of abatement:
Example 1: A small craft distillery produces whiskey by fermenting grains and distilling the liquid. This distillery is classified as a distiller.
Example 2: An individual brews a mash of corn and sugar to create moonshine (hypothetical example). This person would also be considered a distiller under the law.
Relevant laws & statutes
The primary statute governing distillers is found in the Internal Revenue Code, specifically:
26 U.S.C.S. § 5002(a)(4): Defines the term "distiller" and outlines the activities that classify someone as a distiller.
United States v. McGee: A case that provides judicial interpretation of the term and its application.
State-by-state differences
State
Licensing Requirements
Tax Rates
California
Requires state and federal licensing.
Varies by county; generally high.
Texas
State licensing required; strict regulations.
Lower than many other states.
New York
Requires both state and federal permits.
High excise taxes on spirits.
This is not a complete list. State laws vary, and users should consult local rules for specific guidance.
Comparison with related terms
Term
Definition
Key Differences
Distiller
Individual or entity producing distilled spirits.
Focuses on distillation processes.
Brewery
Facility that produces beer.
Primarily focuses on fermentation, not distillation.
Winery
Facility that produces wine.
Involves fermentation of grapes, not distillation.
Common misunderstandings
What to do if this term applies to you
If you believe you fall under the definition of a distiller, consider the following steps:
Research the licensing requirements in your state.
Consult with a legal professional to understand your obligations.
Explore US Legal Forms for templates that can assist you in compliance and documentation.
Find the legal form that fits your case
Browse our library of 85,000+ state-specific legal templates.