§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 .)
Editorial Notes
Prior Provisions
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.
Amendments
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”.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
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.
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.