Source: http://www.law.cornell.edu/uscode/text/26/5112?qt-us_code_tabs=1
Timestamp: 2014-08-23 03:54:55
Document Index: 404537546

Matched Legal Cases: ['§ 5112', '§ 5112', '§ 5112', '§ 201', '§ 5132', '§ 1906', '§ 136', '§ 5112', '§ 11125', '§ 201', '§ 11125']

26 U.S. Code § 5112 - Registration and regulation | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle E › Chapter 51 › Subchapter A › Part II › Subpart B › § 5112 26 U.S. Code § 5112 - Registration and regulation
(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1345, § 5132; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 103–465, title I, § 136(b),Dec. 8, 1994, 108 Stat. 4841; renumbered § 5112,Pub. L. 109–59, title XI, § 11125(b)(3)(A),Aug. 10, 2005, 119 Stat. 1953.)
A prior section 5112, added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1340, defined “dealer”, “wholesale dealer in liquors”, and “wholesale dealer in beer”, prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(C), (c),Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
2005—Pub. L. 109–59renumbered section 5132 of this title as this section.
1994—Pub. L. 103–465substituted “flavoring extracts, or perfume” for “or flavoring extracts”.