26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart E: Front Matter
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-OCCUPATIONAL TAXSubpart E-Retail Dealers
Jump To: Prior Provisions
Subpart E-Retail Dealers
Sec.
5121.
Imposition and rate of tax.
5122.
Definitions.
5123.
Exemptions.
5124.
Records.
5125.
Cross references.
Prior Provisions
A prior subpart E, consisting of sections 5121 to 5124, related to retail dealers, prior to the general revision of this chapter by
Subpart Referred to in Other Sections
This subpart is referred to in section 5112 of this title.