§5005. Persons liable for tax — Inbound Citations

Citations to 26 U.S.C. § 5005 as a whole

• 26 U.S.C. § 5011(a)(1)(B)

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  (B) any person which is subject to section 5005 and which is not an eligible wholesaler, the number of cases of bottled distilled spirits which are stored in a warehouse operated by, or on behalf of, a State or political subdivision thereof, or an agency of either, on which title has not passed on an unconditional sale basis, and