26 USC 5111 - Imposition and rate of tax
(a) Wholesale dealers in liquors
Every wholesale dealer in liquors shall pay a special tax of $500 a year.
Every wholesale dealer in liquors shall pay a special tax of $500 a year.
(b) Wholesale dealers in beer
Every wholesale dealer in beer shall pay a special tax of $500 a year.
Every wholesale dealer in beer shall pay a special tax of $500 a year.