# 26 U.S.C. § 5182: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5182>. Cite pinpoints as 26 U.S.C. § 5182(a)(1).

For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.

## Connections

Cites: § 5121 Recordkeeping by wholesale dealers; § 5122 Recordkeeping by retail dealers

Cited by: none

## Prior provisions

- Provisions 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.

## Amendments

- 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1356
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 283
- 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 278
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1956
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1195