For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.
Pub. L. 85–859, title II, § 20172 Stat. 1356 Pub. L. 96–39, title VIII, § 807(a)(20)93 Stat. 283 Pub. L. 96–223, title II, § 232(e)(1)94 Stat. 278 Pub. L. 109–59, title XI, § 11125(b)(16)119 Stat. 1956 Pub. L. 115–141, div. U, title IV, § 401(a)(243)132 Stat. 1195 (Added , , , § 5181; amended , , ; renumbered § 5182, , , ; , , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 651 Pub. L. 85–859Provisions similar to those comprising this section were contained in a prior section 5275(3), , , prior to the general revision of this chapter by .
Amendments
Pub. L. 115–1412018— substituted “section 5121” for “section 5112”.
Pub. L. 109–592005— 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.”
Pub. L. 96–391979— struck out “as rectifier, see section 5081, or” after “(occupational) tax”.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Pub. L. 109–59section 11125(c) of Pub. L. 109–59section 5002 of this titleAmendment by effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .
Effective Date of 1979 Amendment
Pub. L. 96–39section 810 of Pub. L. 96–39section 5001 of this titleAmendment by effective , see , set out as a note under .