Internal Revenue Code:Sec. 5112. Definitions
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Location in Internal Revenue 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
Statute
Sec. 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 liquors
When 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 beer
When 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.
Sources
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
1340.)
Miscellaneous
PRIOR PROVISIONS
A 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.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 5002, 5691 of this title.
