{"data":{"id":"us/26-u.s.c.-5182","jurisdiction":"us","citation":"26 U.S.C. § 5182","heading":"Cross references","body":"For provisions requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"2b7933b1e2c156c51eef703649872797204900cbe4e8ba6432edf18ee08dd107","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5181","next":"us/26-u.s.c.-5201"},"notice":"GroundRules: Original legal text. Not legal advice."}