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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter A— Gallonage and Occupational Taxes · § 5124

§ 5124. Registration by dealers

234 words·~1 min read·/usc/title-26/section-5124

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Every dealer who is subject to the recordkeeping requirements under section 5121 or 5122 shall register with the Secretary such dealer’s name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In the case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.
(Added Pub. L. 109–59, title XI, § 11125(b)(8), Aug. 10, 2005, 119 Stat. 1955.)
Connections22 cite this · traces to 2
10 references not yet in our index
  • Pub. L. 109–59, title XI, § 11125(b)(8)
  • 119 Stat. 1955
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 622
  • Pub. L. 85–859
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1345
  • Pub. L. 109–59, title XI, § 11125(a)(1)(D)
  • 119 Stat. 1953
  • section 11125(c) of Pub. L. 109–59
Citation graph
cites case law
§ 5124
Registration by dealers
C.F.R.×12
Fed. Reg.×9
U.S.C.×1
Pub. L.Pub. L. 109–59, title XI, § 11125(b)(8)
Stat.119 Stat. 1955
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 622
Pub. L.Pub. L. 85–859
Cites 12 · showing 7Cited by 22 across 3 sources
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