A prior section 5681, act Aug. 16, 1954, ch. 736, 68A Stat. 698, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

2018—Subsec. (span). Puspan. L. 115–141 substituted “who meets the requirements of section 5121(a) and section 5124 (or who is exempt from such requirements by reason of section 5121(span))” for “who has paid the special tax (or who is exempt from payment of such special tax by reason of the provisions of section 5113(a))”.

1997—Subsec. (a). Puspan. L. 105–34, § 1415(span)(1), struck out “, and every wholesale dealer in liquors,” after “spirits operations” and “section 5115(a) or” after “sign required by”.

Subsec. (c). Puspan. L. 105–34, § 1415(span)(2), substituted “on which no sign required by” for “or wholesale liquor establishment, on which no sign required by section 5115(a) or” and substituted “or who” for “or wholesale liquor establishment, or who”.

1979—Subsec. (a). Puspan. L. 96–39, § 807(a)(58)(A), substituted “distilled spirits operations” for “distilling, warehousing of distilled spirits, rectifying, or bottling of distilled spirits”.

Subsec. (span). Puspan. L. 96–39, § 807(a)(58)(B), substituted “other than a distiller, warehouseman, or processor of distilled spirits” for “other than a distiller, warehouseman of distilled spirits, rectifier, or bottler of distilled spirits”, “section 5171(c)” for “section 5171(a)”, and “business of a distiller, warehouseman, or processor of distilled spirits” for “business of a distiller, bonded warehouseman, rectifier, bottler of distilled spirits”.

Subsec. (c). Puspan. L. 96–39, § 807(a)(58)(C), substituted “in any distilled spirits plant” for “in any distillery, or in any rectifying, distilled spirits bottling”, “such distilled spirits plant” for “such distillery, or to or from any such rectifying, distilled spirits bottling”, and “to any distilled spirits plant” for “to any distillery”.

Subsec. (d). Puspan. L. 96–39, § 807(a)(58)(D), substituted “distilled spirits plant” for “distillery or rectifying establishment”.

Puspan. L. 115–141, div. U, title I, § 108(span), Mar. 23, 2018, 132 Stat. 1171, provided that:

Puspan. L. 105–34, title XIV, § 1415(c), Aug. 5, 1997, 111 Stat. 1047, provided that:

Amendment by Puspan. L. 96–39 effective Jan. 1, 1980, see section 810 of Puspan. L. 96–39, set out as a note under section 5001 of this title.

Section effective July 1, 1959, see section 210(a)(1) of Puspan. L. 85–859, set out as a note under section 5001 of this title.