Cross references

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. DISTILLED SPIRITS, WINES, AND BEER
  6. Qualification Requirements for Distilled Spirits Plants
  7. Cross references

Checkout our iOS App for a better way to browser and research.

§5182. Cross references

For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1356 , §5181; amended Pub. L. 96–39, title VIII, §807(a)(20), July 26, 1979, 93 Stat. 283 ; renumbered §5182, Pub. L. 96–223, title II, §232(e)(1), Apr. 2, 1980, 94 Stat. 278 ; Pub. L. 109–59, title XI, §11125(b)(16), Aug. 10, 2005, 119 Stat. 1956 ; Pub. L. 115–141, div. U, title IV, §401(a)(243), Mar. 23, 2018, 132 Stat. 1195 .)

Prior Provisions

Provisions similar to those comprising this section were contained in a prior section 5275(3), act Aug. 16, 1954, ch. 736, 68A Stat. 651 , prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2018-Pub. L. 115–141 substituted "section 5121" for "section 5112".

2005-Pub. L. 109–59 amended text of section generally. Prior to amendment, text read as follows: "For provisions requiring payment of special (occupational) tax as wholesale liquor dealer, see section 5111, or as retail liquor dealer, see section 5121."

1979-Pub. L. 96–39 struck out "as rectifier, see section 5081, or" after "(occupational) tax".

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

Effective Date of 1979 Amendment

Amendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.


Download our app to see the most-to-date content.