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26 U.S.C. § 5122 — Recordkeeping by retail dealers
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
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Stable record: federal_law:legal_authorities:record_usc_cc7af91c64e7167bac9781e1
Source file: Laws/federal/codes/united-states-code/title-26/section-5122-recordkeeping-by-retail-dealers--f7ce27ee89.md
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Source location: Title 26, Chapter 51, § 5122; chapter-051-distilled-spirits-wines-and-beer.md
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**(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 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 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
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
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Federal law — U.S. Code and appendices · legal_authorities
Page 3179
TITLE 26—INTERNAL REVENUE CODE
§ 5122
(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, dis-
tilled 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 gal-
lons 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 dis-
tilled spirits plants to keep records and submit re-
ports 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 in-
spection, 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
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5122
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