26 USC 5182: Cross references
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle E / CHAPTER 51 / Subchapter B / § 5182   Next >>
 
26 USC 5182: Cross references Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter B-Qualification Requirements for Distilled Spirits Plants
Jump To: Source CreditPrior ProvisionsAmendmentsEffective Date

§5182. Cross references

For provisions requiring payment of special (occupational) tax as wholesale liquor dealer, see section 5111, or as retail liquor dealer, see section 5121.

(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 .)

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

1979-Pub. L. 96–39 struck out "as rectifier, see section 5081, or" after "(occupational) tax".

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.