26 USC 5121 - Recordkeeping by wholesale dealers

U.S Code last checked for updates: Feb 21, 2025

§ 5121.

Recordkeeping by wholesale dealers

(a)

Requirements

(1)

Distilled spirits

(2)

Wines and beer

(b)

Exemption of States, political subdivisions, etc.

(c)

Wholesale dealers

For purposes of this part—

(1)

Wholesale dealer in liquors

(2)

Wholesale dealer in beer

(3)

Dealer

(4)

Presumption in case of sale of 20 wine gallons or more

(d)

Cross references

(1)

For provisions requiring proprietors of distilled spirits plants to keep records and submit reports 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 inspection, 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), Aug. 10, 2005, 119 Stat. 1954; Pub. L. 110–172, § 11(a)(31), Dec. 29, 2007, 121 Stat. 2487.)

cite as: 26 USC 5121