26 U.S.C. § 5182

Cross references

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 .)