26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart E: Front Matter
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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: Future AmendmentsPrior Provisions

Subpart E-Retail Dealers

Sec.
5121.
Imposition and rate of tax.
5122.
Definitions.
5123.
Exemptions.
5124.
Records.
5125.
Cross references.

        

Repeal of Subpart and Enactment of Subpart C

Pub. L. 109–59, title XI, §11125(a)(1)(D), (b)(4), (c), Aug. 10, 2005, 119 Stat. 1953 , 1954, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this subpart, other than section 5124 of this title, is repealed and a new subpart C is added after subpart B with subpart heading and analysis to read as follows:

Subpart C-Recordkeeping and Registration by Dealers

Sec.
5121.
Recordkeeping by wholesale dealers.
5122.
Recordkeeping by retail dealers.
5123.
Preservation and inspection of records, and entry of premises for inspection.
5124.
Registration by dealers.

        

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 Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .