26 USC 5112 - Registration and regulation

Editorial Notes

Prior Provisions

A prior section 5112, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1340, defined “dealer”, “wholesale dealer in liquors”, and “wholesale dealer in beer”, prior to repeal by Puspan. L. 109–59, title XI, § 11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Another prior section 5112, act Aug. 16, 1954, ch. 736, 68A Stat. 618, contained definitions of wholesale dealers, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

2005—Puspan. L. 109–59 renumbered section 5132 of this title as this section.

1994—Puspan. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”.

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

Amendment by Puspan. L. 103–465 effective Jan. 1, 1995, see section 136(d) of Puspan. L. 103–465, set out as a note under section 5001 of this title.