26 USC 5122 - Recordkeeping by retail dealers

U.S Code last checked for updates: Nov 22, 2024

§ 5122.

Recordkeeping by retail dealers

(a)

Receipts

(b)

Dispositions

(c)

Retail dealers

For purposes of this section—

(1)

Retail dealer in liquors

(2)

Retail dealer in beer

(3)

Limited retail dealer

(4)

Dealer

(d)

Cross references

(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; renumbered § 5122 and amended Pub. L. 109–59, title XI, § 11125(b)(6), Aug. 10, 2005, 119 Stat. 1955.)

cite as: 26 USC 5122