Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5112&num=0&edition=prelim
Timestamp: 2019-11-17 12:50:34
Document Index: 55464548

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

[USC02] 26 USC 5112: Registration and regulation
<< Previous TITLE 26 / Subtitle E / CHAPTER 51 / Subchapter A / PART II / Subpart B / § 5112 Next >>
26 USC 5112: Registration and regulation Text contains those laws in effect on November 16, 2019
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART II-MISCELLANEOUS PROVISIONSSubpart B-Nonbeverage Domestic Drawback Claimants
(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.
Another prior section 5112, act Aug. 16, 1954, ch. 736, 68A Stat. 618 , contained definitions of wholesale dealers, prior to the general revision of this chapter by Pub. L. 85–859.
2005-Pub. L. 109–59 renumbered section 5132 of this title as this section.
1994-Pub. L. 103–465 substituted "flavoring extracts, or perfume" for "or flavoring extracts".