Source: https://www.law.cornell.edu/uscode/text/26/5182
Timestamp: 2019-06-24 14:15:01
Document Index: 706504820

Matched Legal Cases: ['§ 5182', '§\u202f5182', '§\u202f201', '§\u202f5181', '§\u202f807', '§\u202f5182', '§\u202f232', '§\u202f11125', '§\u202f401']

26 U.S. Code § 5182 - Cross references | U.S. Code | US Law | LII / Legal Information Institute
Subchapter B. Qualification Requirements for Distilled Spirits Plants
Section 5182. Cross references
26 U.S. Code § 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.)
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.
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”.
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.