26 U.S. Code § 5182 - Cross references

prev | next
For provisions requiring recordkeeping by wholesale liquor dealers, see section 5112, [1] and by retail liquor dealers, see section 5122.


[1]  So in original. Probably should be “5121,”.

Source

(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.)
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

2005—Pub. L. 109–59amended 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. 96–39struck out “as rectifier, see section 5081, or” after “(occupational) tax”.
Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) ofPub. L. 109–59, set out as a note under section 5002 of this title.
Effective Date of 1979 Amendment

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

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.