Page:United States Statutes at Large Volume 98 Part 1.djvu/556

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PUBLIC LAW 98-000—MMMM. DD, 1984

98 STAT. 508

PUBLIC LAW 98-369—JULY 18, 1984 (I) The first installment shall be paid on or before April 1, 1986. (II) The second installment shall be paid on or before July 1, 1986. (III) The third installment shall be paid on or before October 1, 1986. If the taxpayer does not pay any installment under this clause on or before the date prescribed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Secretary. (iii) SMALL OR MIDDLE-SIZED DEALER.—For purposes of

clause (ii), the term "smsdl or middle-sized dealer" means any dealer if the aggregate gross sales receipts of such dealer for its most recent taxable year ending before October 1, 1985, does not exceed $500,000. (5) CONTROLLED GROUPS.— (A) CONTROLLED GROUPS OF CORPORATIONS.—In

t; 1 If:

the case of a controlled group— (i) the 500 wine gallon amount specified in paragraph (2), (ii) the $800 amount specified in paragraph (3), and (iii) the $500,000 amount specified in paragraph (4)(C)(iii), shall be apportioned among the dealers who are component members of such group in such manner as the Secretary shall by regulations prescribe. For purposes of the preceding sentence, the term "controlled group" has the meaning given to such term by subsection (a) of section 1563 of the Internal Revenue Code of 1954; except that for such purposes the phrase "more than 50 percent" shall be substituted for the phrase "at least 80 percent" each place it appears in such subsection. (B) NONINCORPORATED DEALERS UNDER COMMON CONTROL.—Under regulations prescribed by the Secretary, principles similar to the principles of subparagraph (A) shall apply to a group of dealers under common control where 1 or more of such dealers is not a corporation.

(6) OTHER LAWS APPLICABLE.—All provisions of law, including

penalties, applicable with respect to the taxes imposed by section 5001 of the Internal Revenue Code of 1954 shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply in respect of the taxes imposed by paragraph (1) to the same extent as if such taxes were imposed by such section 5001. (7) DEFINITIONS AND SPECIAL RULES.—For purposes of this subsection— (A) DEALER.—The term "dealer" means— (i) any wholesale dealer in liquors (as defined in .J section 5112(b) of the Internal Revenue Code of 1954), and (ii) any retail dealer in liquors (as defined in section 5122(a) of such Code). (B) DISTILLED SPIRITS.—The term "distilled spirits" hsis the meaning given such term by section 5002(a)(8) of the Internal Revenue Code of 1954.,