Internal Revenue Code:Sec. 5122. 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 E - Retail Dealers
        

Statute

    Sec. 5122. Definitions
 
    (a) Retail dealers in liquors
      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.
    (b) Retail dealer in beer
      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.
    (c) Limited retail 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.
 

Sources

    (Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat.
    1344; amended Pub. L. 94-455, title XIX, Sec. 1905(a)(10), Oct. 4,
    1976, 90 Stat. 1819.)
 

Miscellaneous

                              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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5002, 5113 of this title.