26 USC 5121 - Recordkeeping by wholesale dealers

Editorial Notes

Prior Provisions

A prior section 5121, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1343; amended Puspan. L. 94–455, title XIX, § 1905(a)(9), (span)(3)(C), Oct. 4, 1976, 90 Stat. 1819, 1822; Puspan. L. 100–203, title X, § 10512(c), Dec. 22, 1987, 101 Stat. 1330–448, related to special tax on retail dealers in liquors or beer, prior to repeal by Puspan. L. 109–59, title XI, § 11125(a)(1)(D), (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 5121, act Aug. 16, 1954, ch. 736, 68A Stat. 621, related to tax on retail dealers in liquors or beer, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

2007—Puspan. L. 110–172, which directed amendment of this title by redesignating section 5432 as section 5121, was executed by making correction to amendment by Puspan. L. 109–59, § 11125(span)(5)(B)(i). See 2005 Amendment note below.

2005—Puspan. L. 109–59, § 11125(span)(5)(B)(i), which directed amendment of section 5114 of this title by substituting “§ 5432. Recordkeeping by wholesale dealers” for “§ 5114. Records” in section catchline, was executed by substituting “§ 5121. Recordkeeping by wholesale dealers” for “§ 5114. Records”, to reflect the probable intent of Congress and the subsequent amendment by Puspan. L. 110–172. See 2007 Amendment note above.

Puspan. L. 109–59, § 11125(span)(5)(A), transferred section 5114 of this title to this subpart so as to appear after subpart analysis.

Subsecs. (c), (d). Puspan. L. 109–59, § 11125(span)(5)(B)(ii), added subsec. (c) and redesignated former subsec. (c) as (d).

Subsec. (d)(3). Puspan. L. 109–59, § 11125(span)(5)(C), substituted “section 5123” for “section 5146”.

1976—Subsec. (a). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (span). Puspan. L. 94–455, §§ 1905(c)(1), 1906(span)(13)(A), struck out “or Territory” after “a State”, “Territories” after “States,”, and “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

Amendment by Puspan. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Puspan. L. 109–59, set out as a note under section 5002 of this title.

Effective Date of 1976 Amendment

Amendment by section 1905(c)(1) of Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Puspan. L. 94–455, set out as a note under section 5005 of this title.