Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter B — Qualification Requirements for Distilled Spirits Plants › § 5182
Points to where the recordkeeping rules are: wholesale liquor dealers in section 5121 and retail liquor dealers in section 5122.
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Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5182
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102