2006 US Code
Title 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
PART II - OCCUPATIONAL TAX
Subpart D - Wholesale Dealers
Sec. 5112 - Definitions
View Metadata| Publication Title | United States Code, 2006 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter A - Gallonage and Occupational Taxes PART II - OCCUPATIONAL TAX Subpart D - Wholesale Dealers Sec. 5112 - Definitions |
| Contains | section 5112 |
| Date | 2006 |
| Laws in Effect as of Date | January 3, 2007 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Added Pub. L. 85-859, title II, §201, Sept. 2, 1958, 72 Stat. 1340. |
| Statutes at Large References | 72 Stat. 1340 119 Stat. 1953 |
| Public Law References | Public Law 85-859, Public Law 109-59 |
§5112. Definitions (a) Dealer
When used in this subpart, subpart E, or subpart G, the term “dealer” means any person who sells, or offers for sale, any distilled spirits, wines, or beer.
(b) Wholesale dealer in liquorsWhen used in this chapter, the term “wholesale dealer in liquors” means any dealer, other than a wholesale dealer in beer, who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer.
(c) Wholesale dealer in beerWhen used in this chapter, the term “wholesale dealer in beer” means a dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1340.)
Repeal of Section and Redesignation of Section 5132 as 5112Pub. L. 109–59, title XI, §11125(a)(1)(C), (b)(3)(A), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed and section 5132 of this title is redesignated section 5112.
Prior ProvisionsA prior section 5112, act Aug. 16, 1954, ch. 736, 68A Stat. 618, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Prior section 5112(a) also provided for issuance of stamp denoting payment of special tax as “wholesale dealer in wines” or “wholesale dealer in wines and beer”. See section 5111(a) of this title.
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