26 U.S.C. § 5122
Section 5122 · Definitions
Viewing 26 U.S.C. § 5122 as in effect on October 4, 1976. The text changed in 1 later edition (most recent August 10, 2005).
View current version →When used in this chapter, the term “retail dealer in liquors” means any dealer, other than a retail dealer in beer or a limited retail dealer, who sells, or offers for sale, any distilled spirits, wines, or beer, to any person other than a dealer.
When used in this chapter, the term “retail dealer in beer” means any dealer, other than a limited retail dealer, who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer.
When used in this chapter, the term “limited retail dealer” means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen's organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of distilled spirits, wine or beer to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in business as a dealer.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Prior Provisions
A prior section 5122, act Aug. 16, 1954, ch. 736, 68A Stat. 621, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Prior section 5122(a) also provided for issuance of stamp denoting payment of special tax as “retail dealer in wines” or “retail dealer in wines and beer”. See section 5121(a)(1) of this title.
Prior section 5122(c) related to “retail drug stores or pharmacies”. See section 5121(a)(2) of this title.
Provisions similar to those comprising subsec. (c) of this section were contained in prior section 5121(c), act Aug. 16, 1954, ch. 736, 68A Stat. 620.
Amendments
1976—Subsec. (c). Pub. L. 94–455 inserted reference to distilled spirits.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.
Cross References
Businesses in more than one location, see section 5143 of this title.