
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5182]

 
                     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
 
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.

(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.)


                            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.
