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26 U.S.C. § 5123 — Preservation and inspection of records, and entry of premises for inspection
Federal law — U.S. Code and appendices · legal_authorities
**(a) Preservation and inspection of records** Any records or other documents required to be kept under this part or regulations issued pursuant thereto shall be preserved by the person required to keep such records or documents, as the Secretary may by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
**(b) Entry of premises for inspection** The Secretary may enter during business hours the premises (including places of storage) of any dealer for the purpose of inspecting or examining any records or other documents required to be kept by such dealer under this chapter or regulations issued pursuant thereto and any distilled spirits, wines, or beer kept or stored by such dealer on such premises.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5123-preservation-and-inspection-of-records-and-entry-of-premises-for-inspect--ec23d0a08b.md
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Source location: Title 26, Chapter 51, § 5123; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Preservation and inspection of records** Any records or other documents required to be kept under this part or regulations issued pursuant thereto shall be preserved by the person required to keep such records or documents, as the Secretary may by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
**(b) Entry of premises for inspection** The Secretary may enter during business hours the premises (including places of storage) of any dealer for the purpose of inspecting or examining any records or other documents required to be kept by such dealer under this chapter or regulations issued pursuant thereto and any distilled spirits, wines, or beer kept or stored by such dealer on such premises.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Except as provided in regulations prescribed by the Secretary, it shall be unlawful for a dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep the records prescribed by section 5121.
**(b) Limited retail dealers** A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
**(c) Penalty and forfeiture** For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5132
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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. § 5123
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