Internal Revenue Code:Sec. 5182. Cross references
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter B - Qualification Requirements for Distilled Spirits
Plants
Statute
Sec. 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.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1356, Sec. 5181; amended Pub. L. 96-39, title VIII, Sec.
807(a)(20), July 26, 1979, 93 Stat. 283; renumbered Sec. 5182, Pub.
L. 96-223, title II, Sec. 232(e)(1), Apr. 2, 1980, 94 Stat. 278.)
Miscellaneous
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.
