Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5122&num=0&edition=prelim
Timestamp: 2019-11-12 03:42:34
Document Index: 640765557

Matched Legal Cases: ['§ 5122', '§201', '§5124', '§1906', '§5122', '§11125', '§201', '§1905', '§11125', '§11125']

[USC02] 26 USC 5122: Recordkeeping by retail dealers
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26 USC 5122: Recordkeeping by retail dealers Text contains those laws in effect on November 10, 2019
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1345 , §5124; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; renumbered §5122 and amended Pub. L. 109–59, title XI, §11125(b)(6), Aug. 10, 2005, 119 Stat. 1955 .)
A prior section 5122, added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1344 ; amended Pub. L. 94–455, title XIX, §1905(a)(10), Oct. 4, 1976, 90 Stat. 1819 , defined "retail dealer in liquors", "retail dealer in beer", and "limited retail dealer", prior to repeal by Pub. L. 109–59, title XI, §11125(a)(1)(D), (c), Aug. 10, 2005, 119 Stat. 1953 , 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5122, act Aug. 16, 1954, ch. 736, 68A Stat. 621 , related to definition of retail dealers in liquors and beer, prior to the general revision of this chapter by Pub. L. 85–859.
2005-Pub. L. 109–59, §11125(b)(6)(A), (B)(i), renumbered section 5124 of this title as this section, transferred section to this subpart so as to appear after section 5121, and substituted "Recordkeeping by retail dealers" for "Records" in section catchline.
1976-Subsec. (b). Pub. L. 94–455 struck out "or his delegate" after "Secretary" in two places.