26 U.S.C. § 5182

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 5182 - Cross references

For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.

26 U.S.C. § 5182

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.

EDITORIAL NOTES

PRIOR PROVISIONSProvisions 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.

AMENDMENTS2018- 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".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 2005 AMENDMENTAmendment 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.

EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 of Pub. L. 96-39 set out as a note under section 5001 of this title.