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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
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SubChapter A. Gallonage and Occupational Taxes |
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Part II. MISCELLANEOUS PROVISIONS |
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SubPart C. Recordkeeping and Registration by Dealers |
| § 5121. Recordkeeping by wholesale dealers |
| § 5122. Recordkeeping by retail dealers |
| § 5123. Preservation and inspection of records, and entry of premises for inspection |
| § 5124. Registration by dealers |
Prior Provisions
A prior subpart C was redesignated subpart A of this part.
Another prior subpart C, consisting of sections 5101 to 5106, related to manufacturers of stills, prior to the general revision of this subpart by Pub. L. 98–369, div. A, title IV, § 451(a),
Another prior subpart C, consisting of sections 5101 to 5106, related to manufacturers of stills, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
Amendments
2005—Pub. L. 109–59, title XI, § 11125(b)(4),