§ 5121. Recordkeeping by wholesale dealers
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/usc/title-26/section-5121A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Requirements
(1)Distilled spirits Every wholesale dealer in liquors who sells distilled spirits to other dealers shall keep daily a record of distilled spirits received and disposed of by him, in such form and at such place and containing such information, and shall submit correct summaries of such records to the Secretary at such time and in such form and manner, as the Secretary shall by regulations prescribe. Such dealer shall also submit correct extracts from or copies of such records, at such time and in such form and manner as the Secretary may by regulations prescribe; however, the Secretary may on application by such dealer, in accordance with such regulations, relieve him from this requirement until further notice, whenever the Secretary deems that the submission of such extracts or copies serves no useful purpose in law enforcement or in protection of the revenue.
(2)Wines and beer Every wholesale dealer in liquors and every wholesale dealer in beer shall provide and keep, at such place as the Secretary shall by regulations prescribe, a record in book form of all wines and beer received, showing the quantities thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all wines and beer received.
(b)Exemption of States, political subdivisions, etc. The provision of subsection
(a)shall not apply to a State, to a political subdivision of a State, to the District of Columbia, or to liquor stores operated by any of them, if they maintain and make available for inspection by internal revenue officers such records as will enable such officers to trace all distilled spirits, wines, and beer received, and all distilled spirits disposed of by them. Such States, subdivisions, District, or liquor stores shall, upon the request of the Secretary, furnish him such transcripts, summaries and copies of their records with respect to distilled spirits as he shall require.
(c)Wholesale dealers For purposes of this part—
(1)Wholesale dealer in liquors The term “wholesale dealer in liquors” means any dealer (other than a wholesale dealer in beer) who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer.
(2)Wholesale dealer in beer The term “wholesale dealer in beer” means any dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer.
(3)Dealer The term “dealer” means any person who sells, or offers for sale, any distilled spirits, wines, or beer.
(4)Presumption in case of sale of 20 wine gallons or more The sale, or offer for sale, of distilled spirits, wines, or beer, in quantities of 20 wine gallons or more to the same person at the same time, shall be presumptive evidence that the person making such sale, or offer for sale, is engaged in or carrying on the business of a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be. Such presumption may be overcome by evidence satisfactorily showing that such sale, or offer for sale, was made to a person other than a dealer.
(d)Cross references
(1)For provisions requiring proprietors of distilled spirits plants to keep records and submit reports of receipts and dispositions of distilled spirits, see section 5207.
(2)For penalty for violation of subsection (a), see section 5603.
(3)For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5123.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1342, § 5114; amended Pub. L. 94–455, title XIX, §§ 1905(c)(1), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; renumbered § 5121 and amended Pub. L. 109–59, title XI, § 11125(b)(5), Aug. 10, 2005, 119 Stat. 1954; Pub. L. 110–172, § 11(a)(31), Dec. 29, 2007, 121 Stat. 2487.)
Connections56 cite this · traces to 3
Cited by 56 sections · top 54
statutes-at-large
CFR
- § 25.114Dealer records.
- § 31.103Formation of a partnership by two dealers.
- § 19.204Dealer records.
- § 31.160Monthly summary report.
- § 31.47Warehouse receipts covering spirits.
- § 25.111Definitions.
- § 27.30Dealer registration and recordkeeping.
- § 31.102Addition of partners or incorporation of partnership.
- § 31.34Wholesale dealer in beer.
- § 31.134Increase in capital stock of a corporation.
- § 31.43States, political subdivisions of States, or the District of Columbia.
- § 31.46Sales by agencies and instrumentalities of the United States.
- § 31.32Wholesale dealer in liquors.
- § 31.151General requirements as to distilled spirits.
- § 26.45Warehouse receipts covering distilled spirits.
- § 31.158Previously prescribed or approved records of receipt and disposition.
- § 31.156Records of disposition.
- § 31.152Requirements as to wines and beer.
- § 31.155Records of receipt.
- § 31.162Discontinuance of business.
- § 31.95Caterers.
- § 31.153Records to be kept by States, political subdivisions of States, or the District of Columbia.
- § 31.171Method of filing.
- § 19.201Definitions.
- § 26.211Warehouse receipts covering distilled spirits.
- § 31.36Sales of 20 wine gallons (75.7 liters) or more.
- § 31.163Requirements when a wholesale dealer in liquors maintains a retail department.
- § 26.210Liquor dealer registration and recordkeeping.
- § 26.44Liquor dealer registration and recordkeeping.
- § 24.51Definitions.
- § 24.54Dealer records.
- § 27.31Warehouse receipts covering distilled spirits.
- § 31.157Canceled or corrected records.
- § 31.61Single sale of liquors or warehouse receipts.
register
- NoticesNotice of Information Collection; request for comment
- Proposed RulesNotice
- NoticesNotice and request for comments
- NoticesNotice and request for comments
- Rules and RegulationsNotice
- NoticesNotice of information collection; request for comment
- NoticesDEPARTMENT OF THE TREASURY
- NoticesFinal rule; Treasury decision
- NoticesNotice and request for comments
- NoticesNotice
- Rules and RegulationsTemporary rule; Treasury decision
- NoticesNotice and request for comments
- NoticesDEPARTMENT OF THE TREASURY
- NoticesNotice and request for comments
- NoticesNotice
- NoticesNotice and request for comments
- Rules and RegulationsNotice and request for comments
Traces to 3 documents
29 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1342
- Pub. L. 94–455, title XIX
- 90 Stat. 1823
- Pub. L. 109–59, title XI, § 11125(b)(5)
- 119 Stat. 1954
- Pub. L. 110–172, § 11(a)(31)
- 121 Stat. 2487
- 72 Stat. 1343
- Pub. L. 94–455, title XIX, § 1905(a)(9)
- 90 Stat. 1819
- Pub. L. 100–203, title X, § 10512(c)
- 101 Stat. 1330–448
- Pub. L. 109–59, title XI, § 11125(a)(1)(D)
- 119 Stat. 1953
- act Aug. 16, 1954, ch. 736
- 68A Stat. 621
- Pub. L. 85–859
- Pub. L. 110–172
- Pub. L. 109–59, § 11125(b)(5)(B)(i)
- Pub. L. 109–59, § 11125(b)(5)(A)
- Pub. L. 109–59, § 11125(b)(5)(B)(ii)
- Pub. L. 109–59, § 11125(b)(5)(C)
- Pub. L. 94–455, § 1906(b)(13)(A)
- Pub. L. 94–455
- Pub. L. 109–59
- section 11125(c) of Pub. L. 109–59
- section 1905(c)(1) of Pub. L. 94–455
- section 1905(d) of Pub. L. 94–455
Citation graph
cites case law
§ 5121
Recordkeeping by wholesale dealers
C.F.R.×34
Fed. Reg.×18
Stat.×4
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1342
Pub. L.Pub. L. 94–455, title XIX
Stat.90 Stat. 1823
Pub. L.Pub. L. 109–59, title XI, § 11125(b)(5)
Cites 32 · showing 8Cited by 56 across 3 sources