26 U.S. Code § 5182 - Cross references

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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,”.


(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.

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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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