Browse Arkansas Code titles and sections
26 U.S.C. § 5124 — Registration by dealers
Federal law — U.S. Code and appendices · legal_authorities
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5124
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 092ccaaec9bdba42d8eae47d504959f38322c80349a6a003a9e6c301d1f2396c. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_3d5d3b9897b734144945818a
Source file: Laws/federal/codes/united-states-code/title-26/section-5124-registration-by-dealers--bdd3419ba7.md
Pages: Not recorded – Not recorded
Passage SHA-256: a4f35d80157cb3b7576e33cad2ac8e1742d1cc953f498e9b755d95d74fb80b2e
Source location: Title 26, Chapter 51, § 5124; chapter-051-distilled-spirits-wines-and-beer.md
Stored source content
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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
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
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Receipts** Every retail dealer in liquors and every retail dealer in beer shall provide and keep in his place of business a record in book form of all distilled spirits, wines, and beer received, showing the quantity thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all distilled spirits, wines, and beer received.
**(b) Dispositions** When he deems it necessary for law enforcement purposes or the protection of the revenue, the Secretary may by regulations require retail dealers in liquors and retail dealers in beer to keep records of the disposition of distilled spirits, wines, or beer, in such form or manner and of such quantities as the Secretary may prescribe.
**(c) Retail dealers** For purposes of this section—
(1) **Retail dealer in liquors** — The term “retail dealer in liquors” means any dealer (other than a retail dealer in beer or a limited retail dealer) who sells, or offers for sale, distilled spirits, wines, or beer, to any person other than a dealer.
(2) **Retail dealer in beer** — The term “retail dealer in beer” means any dealer (other than a limited retail dealer) who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer.
(3) **Limited retail dealer** — The term “limited retail dealer” means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen’s organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of distilled spirits, wine or beer to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in busin
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5122
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 3180
TITLE 26—INTERNAL REVENUE CODE
§ 5123
nevolent,
or
ex-servicemen’s
organization
making sales of distilled spirits, wine or beer
on the occasion of any kind of entertainment,
dance, picnic, bazaar, or festival held by it, or
any person making sales of distilled spirits,
wine or beer to the members, guests, or pa-
trons of bona fide fairs, reunions, picnics, car-
nivals, or other similar outings, if such orga-
nization or person is not otherwise engaged in
business as a dealer.
(4) Dealer
The term ‘‘dealer’’ has the meaning given
such term by section 5121(c)(3).
(d) Cross references
For provisions relating to the preservation and in-
spection of records, and entry of premises for in-
spection, see section 5123.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1345, § 5124; amended Pub. L. 94–455, title
XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; re-
numbered § 5122 and amended Pub. L. 109–59, title
XI, § 11125(b)(6), Aug. 10, 2005, 119 Stat. 1955.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5122, added Pub. L. 85–859, title II,
§ 201, Sept. 2, 1958, 72 Stat. 1344; amended Pub. L. 94–455,
title XIX, § 1905(a)(10), Oct. 4, 1976, 90 Stat. 1819, defined
‘‘retail dealer in liquors’’, ‘‘retail dealer in beer’’, and
‘‘limited retail dealer’’, prior to repeal by Pub. L.
109–59, title XI, § 11125(a)(1)(D), (c), Aug. 10, 2005, 119
Stat. 1953, 1957, effective July 1, 2008, but inapplicable
to taxes imposed for periods before such date.
Another prior section 5122, act Aug. 16, 1954, ch. 736,
68A Stat. 621, related to definition of retail dealers in
liquors and beer, prior to the general revision of this
chapter by Pub. L. 85–859.
AMENDMENTS
2005—Pub. L. 109–59, § 11125(b)(6)(A), (B)(i), renum-
bered section 5124
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5124
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.