A prior section 5123, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1344; amended Puspan. L. 87–863, § 4(a), Oct. 23, 1962, 76 Stat. 1142; Puspan. L. 94–455, title XIX, § 1906(span)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Puspan. L. 100–647, title II, § 2004(t)(3), Nov. 10, 1988, 102 Stat. 3610, related to exemptions from special tax on certain wholesale and 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 5123, act Aug. 16, 1954, ch. 736, 68A Stat. 621, related to exemptions from tax on retail dealers of liquors or beer, prior to the general revision of this chapter by Puspan. L. 85–859.

2005—Puspan. L. 109–59 renumbered section 5146 of this title as this section and transferred section to this subpart so as to appear after section 5122.

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