Prior Provisions
A prior section 5123, added [Pub. L. 85–859, title II, § 201], Sept. 2, 1958, [72 Stat. 1344]; amended [Pub. L. 87–863, § 4(a)], Oct. 23, 1962, [76 Stat. 1142]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. 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 [Pub. 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 [Pub. L. 85–859].
Amendments
2005—[Pub. 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—[Pub. L. 94–455] struck out “or his delegate” after “Secretary” wherever appearing.