1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter A
  6. part II
  7. subpart C
  8. § 5122
  9. notes
Editorial Notes
Prior Provisions

A prior section 5122, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1344; amended Puspan. L. 94–455, title XIX, § 1905(a)(10), Oct. 4, 1976, 90 Stat. 1819, defined “retail dealer in liquors”, “retail dealer in beer”, and “limited retail dealer”, 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 5122, act Aug. 16, 1954, ch. 736, 68A Stat. 621, related to definition of retail dealers in liquors and beer, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

2005—Puspan. L. 109–59, § 11125(span)(6)(A), (B)(i), renumbered section 5124 of this title as this section, transferred section to this subpart so as to appear after section 5121, and substituted “Recordkeeping by retail dealers” for “Records” in section catchline.

Subsec. (c). Puspan. L. 109–59, § 11125(span)(6)(B)(iii), added subsec. (c). Former subsec. (c) redesignated (d).

Puspan. L. 109–59, § 11125(span)(6)(B)(ii), substituted “section 5123” for “section 5146”.

Subsec. (d). Puspan. L. 109–59, § 11125(span)(6)(B)(iii), redesignated subsec. (c) as (d).

1976—Subsec. (span). Puspan. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

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.

CITE AS: 26 USC 5122