§5124. Records

(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) Cross references

For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5146.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1345 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 109–59, title XI, §11125(b)(6)(A), (B)(i), Aug. 10, 2005, 119 Stat. 1955 .)

Redesignation and Enactment of Section

Pub. L. 109–59, title XI, §11125(b)(6)(A), (B)(i), (8), (c), Aug. 10, 2005, 119 Stat. 1955 , 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date:

(1) this section is transferred and inserted after section 5121 of this title and amended by striking the section catchline and inserting "§5122. Recordkeeping by retail dealers"; and

(2) a new section 5124 of this title is enacted to read as follows:

§5124. Registration by dealers

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.

Prior Provisions

A prior section 5124, act Aug. 16, 1954, ch. 736, 68A Stat. 622 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Prior section 5124(b), (c) related to "inspection and preservation of records". See section 5146(a) of this title.

Prior section 5124(d) was a cross reference to a penalty provision relating to retail dealers' records.

Amendments

1976-Subsec. (b). Pub. L. 94–455 struck out "or his delegate" after "Secretary" in two places.

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.