Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
50 lines
2.6 KiB
Markdown
50 lines
2.6 KiB
Markdown
---
|
||
type: "LegalText"
|
||
title: "26 U.S.C. § 5182"
|
||
description: "Cross references"
|
||
jurisdiction: "us"
|
||
corpus: "united_states_code"
|
||
kind: "code_section"
|
||
title_number: 26
|
||
title_name: "INTERNAL REVENUE CODE"
|
||
chapter_number: "51"
|
||
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
|
||
section: "5182"
|
||
citation: "26 U.S.C. § 5182"
|
||
status: "current"
|
||
release_point: "119-100"
|
||
release_date: "2026-06-26"
|
||
source: "official"
|
||
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
|
||
source_identifier: "/us/usc/t26/s5182"
|
||
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
|
||
source_hash: "9df0165303b88a3decbd69b2c36b55cd93753ea07ff1027bdb161f011b0ba541"
|
||
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
|
||
text_hash: "e6a6dd2b2fb58ea20dae8a39be81408f3019f60898f61612475eb68d706cceb5"
|
||
retrieved_at: "2026-07-04"
|
||
confidence: "official"
|
||
tags: ["legal", "us-code"]
|
||
---
|
||
|
||
# 26 U.S.C. § 5182 - Cross references
|
||
|
||
## Text
|
||
|
||
For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.
|
||
|
||
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1356, § 5181; amended Pub. L. 96–39, title VIII, § 807(a)(20), July 26, 1979, 93 Stat. 283; renumbered § 5182, Pub. L. 96–223, title II, § 232(e)(1), Apr. 2, 1980, 94 Stat. 278; Pub. L. 109–59, title XI, § 11125(b)(16), Aug. 10, 2005, 119 Stat. 1956; Pub. L. 115–141, div. U, title IV, § 401(a)(243), Mar. 23, 2018, 132 Stat. 1195.)
|
||
|
||
## Notes
|
||
|
||
Editorial Notes
|
||
|
||
Prior ProvisionsProvisions 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.
|
||
|
||
Amendments2018—Pub. L. 115–141 substituted “section 5121” for “section 5112”. 2005—Pub. L. 109–59 amended text of section generally. Prior to amendment, text read as follows: “For provisions requiring payment of special (occupational) tax as wholesale liquor dealer, see section 5111, or as retail liquor dealer, see section 5121.” 1979—Pub. L. 96–39 struck out “as rectifier, see section 5081, or” after “(occupational) tax”.
|
||
|
||
Statutory Notes and Related Subsidiaries
|
||
|
||
Effective Date of 2005 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.
|
||
|
||
Effective Date of 1979 AmendmentAmendment 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.
|