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.
Pub. L. 109–59, title XI, § 11125(b)(8)119 Stat. 1955(Added , , .)
Editorial Notes
Prior Provisions
section 5122 of this titleA prior section 5124 was renumbered .
act Aug. 16, 1954, ch. 73668A Stat. 622Pub. L. 85–859Another prior section 5124, , , related to recordkeeping requirements of retail dealers in liquors or beer, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1345Pub. L. 109–59, title XI, § 11125(a)(1)(D)119 Stat. 1953A prior section 5125, added , , , set out cross references, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
Statutory Notes and Related Subsidiaries
Effective Date
section 11125(c) of Pub. L. 109–59section 5002 of this titleSection effective , but inapplicable to taxes imposed for periods before such date, see , set out as an Effective Date of 2005 Amendment note under .