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26 U.S.C. § 5121 — Recordkeeping by wholesale dealers
Federal law — U.S. Code and appendices · legal_authorities
**(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 shal
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Source file: Laws/federal/codes/united-states-code/title-26/section-5121-recordkeeping-by-wholesale-dealers--050115f3cd.md
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Source location: Title 26, Chapter 51, § 5121; chapter-051-distilled-spirits-wines-and-beer.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this chapter—
(1) **Distilled spirits plant** — The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
(2) **Distilled spirits operation** — The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
(3) **Bonded premises** — The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
(4) **Distiller** — The term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
(5) **Processor**
(A) *In general* — The term “processor”, when used with respect to distilled spirits, means any person who—
(i) manufactures, mixes, or otherwise processes distilled spirits, or
(ii) manufactures any article.
(B) *Rectifier, bottler, etc., included* — The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6) **Certain operations not treated as processing** — In applying paragraph (5), there shall not be taken into account—
(A) *Operations as distiller* — Any process which is the operation of a distiller.
(B) *Mixing of taxpaid spirits for immediate
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5002
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).
**(b) Domestic distilled spirits**
(1) **Liability of persons interested in distilling** — Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom.
(2) **Exception** — A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor.
**(c) Proprietors of distilled spirits plants**
(1) **Bonded storage** — Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008(a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b).
(2) **Transfers in bond** — When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons li
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of drawback** In the case of distilled spirits on which the tax has been paid or determined, and which have been used as provided in this subpart, a drawback shall be allowed on each proof gallon at a rate of $1 less than the rate at which the distilled spirits tax has been paid or determined.
**(b) Claims** Such drawback shall be due and payable quarterly upon filing of a proper claim with the Secretary; except that, where any person entitled to such drawback shall elect in writing to file monthly claims therefor, such drawback shall be due and payable monthly upon filing of a proper claim with the Secretary. The Secretary may require persons electing to file monthly drawback claims to file with him a bond or other security in such amount and with such conditions as he shall by regulations prescribe. Any such election may be revoked on filing of notice thereof with the Secretary. No claim under this subpart shall be allowed unless filed with the Secretary within the 6 months next succeeding the quarter in which the distilled spirits covered by the claim were used as provided in this subpart.
**(c) Allowance of drawback even where certain requirements not met**
(1) **In general** — No claim for drawback under this section shall be denied in the case of a failure to comply with any requirement imposed under this subpart or any rule or regulation issued thereunder upon the claimant’s establishing to the satisfaction of the Secretary that distilled spirits on which the tax has been paid or determined were in fact used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for beverage purposes.
(2) **Penalty**
(A) *In general* — In the case of a failure to comply with
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5114
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Federal law — U.S. Code and appendices · legal_authorities
Page 3178
TITLE 26—INTERNAL REVENUE CODE
§ 5121
Editorial Notes
PRIOR PROVISIONS
A prior section 5114 was renumbered section 5432 of
this title.
Another prior section 5114, act Aug. 16, 1954, ch. 736,
68A Stat. 619, related to recordkeeping by wholesale
dealers, prior to the general revision of this chapter by
Pub. L. 85–859.
A prior section 5115, added Pub. L. 85–859, title II,
§ 201, Sept. 2, 1958, 72 Stat. 1342; amended Pub. L. 94–455,
title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, re-
lated to requirement that a sign be posted on premises
where liquor is sold and penalty for noncompliance,
prior to repeal by Pub. L. 105–34, title XIV, § 1415(a),
Aug. 5, 1997, 111 Stat. 1047.
Another prior section 5115, act Aug. 16, 1954, ch. 736,
68A Stat. 620, related to making and stamping packages
filled on premises of wholesale dealers, prior to the
general revision of this chapter by Pub. L. 85–859.
A prior section 5116 was renumbered section 5131 of
this title.
Another prior section 5116, act Aug. 16, 1954, ch. 736,
68A Stat. 620, related to packaging of distilled spirits
for industrial uses, prior to the general revision of this
chapter by Pub. L. 85–859.
A prior section 5117, added Pub. L. 85–859, title II,
§ 201, Sept. 2, 1958, 72 Stat. 1343; amended Pub. L. 94–455,
title XIX, § 1905(a)(8), Oct. 4, 1976, 90 Stat. 1819; Pub. L.
108–357, title II, § 246(b), Oct. 22, 2004, 118 Stat. 1448, re-
lated to prohibited purchases by wholesale dealers in
liquors, prior to repeal by Pub. L. 109–59, title XI,
§ 11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, ef-
fective July 1, 2008, but inapplicable to taxes imposed
for periods before such date.
AMENDMENTS
2005—Pub. L. 109–59 renumbered section 5134 of this
title as this section.
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Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5121
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