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.
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.
Retail dealers
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.
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.
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.
Dealer
The term “dealer” has the meaning given such term by section 5121(c)(3).
Cross references
For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5123.
Pub. L. 85–859, title II, § 20172 Stat. 1345Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 109–59, title XI, § 11125(b)(6)119 Stat. 1955(Added , , , § 5124; amended , , ; renumbered § 5122 and amended , , .)
Editorial Notes
Prior Provisions
Pub. L. 85–859, title II, § 20172 Stat. 1344Pub. L. 94–455, title XIX, § 1905(a)(10)90 Stat. 1819Pub. L. 109–59, title XI, § 11125(a)(1)(D)119 Stat. 1953A prior section 5122, added , , ; amended , , , defined “retail dealer in liquors”, “retail dealer in beer”, and “limited retail dealer”, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 621Pub. L. 85–859Another prior section 5122, , , related to definition of retail dealers in liquors and beer, prior to the general revision of this chapter by .
Amendments
Pub. L. 109–59, § 11125(b)(6)(A)section 5124 of this title2005—, (B)(i), renumbered as this section, transferred section to this subpart so as to appear after section 5121, and substituted “Recordkeeping by retail dealers” for “Records” in section catchline.
Pub. L. 109–59, § 11125(b)(6)(B)(iii)Subsec. (c). , added subsec. (c). Former subsec. (c) redesignated (d).
Pub. L. 109–59, § 11125(b)(6)(B)(ii), substituted “section 5123” for “section 5146”.
Pub. L. 109–59, § 11125(b)(6)(B)(iii)Subsec. (d). , redesignated subsec. (c) as (d).
Pub. L. 94–4551976—Subsec. (b). struck out “or his delegate” after “Secretary” in two places.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Pub. L. 109–59section 11125(c) of Pub. L. 109–59section 5002 of this titleAmendment by effective , but inapplicable to taxes imposed for periods before such date, see , set out as a note under .