United States Code · Section
§ 5121 — Recordkeeping By Wholesale Dealers
26 U.S.C. § 5121
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(1) Every wholesale dealer in liquors who sells distilled spirits to other dealers shall keep daily a record of distilled spirits received and disposed of by him, in such form and at such place and containing such information, and shall submit correct summaries of such records to the Secretary at such time and in such form and manner, as the Secretary shall by regulations prescribe. Such dealer shall also submit correct extracts from or copies of such records, at such time and in such form and manner as the Secretary may by regulations prescribe; however, the Secretary may on application by such dealer, in accordance with such regulations, relieve him from this requirement until further notice, whenever the Secretary deems that the submission of such extracts or copies serves no useful purpose in law enforcement or in protection of the revenue.
(2) Every wholesale dealer in liquors and every wholesale dealer in beer shall provide and keep, at such place as the Secretary shall by regulations prescribe, a record in book form of all wines and beer received, showing the quantities thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all wines and beer received.
(b) The provision of subsection (a) shall not apply to a State, to a political subdivision of a State, to the District of Columbia, or to liquor stores operated by any of them, if they maintain and make available for inspection by internal revenue officers such records as will enable such officers to trace all distilled spirits, wines, and beer received, and all distilled spirits disposed of by them. Such States, subdivisions, District, or liquor stores shall, upon the request of the Secretary, furnish him such transcripts, summaries and copies of their records with respect to distilled spirits as he shall require.
(c) For purposes of this part—
(1) The term “wholesale dealer in liquors” means any dealer (other than a wholesale dealer in beer) who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer.
(2) The term “wholesale dealer in beer” means any dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer.
(3) The term “dealer” means any person who sells, or offers for sale, any distilled spirits, wines, or beer.
(4) The sale, or offer for sale, of distilled spirits, wines, or beer, in quantities of 20 wine gallons or more to the same person at the same time, shall be presumptive evidence that the person making such sale, or offer for sale, is engaged in or carrying on the business of a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be. Such presumption may be overcome by evidence satisfactorily showing that such sale, or offer for sale, was made to a person other than a dealer.
(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.
Implementing Regulations
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§ 19.201 Definitions.27 C.F.R. § 19.201
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§ 31.103 Formation of a partnership by two dealers.27 C.F.R. § 31.103
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§ 19.204 Dealer records.27 C.F.R. § 19.204
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§ 31.102 Addition of partners or incorporation of partnership.27 C.F.R. § 31.102
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§ 25.114 Dealer records.27 C.F.R. § 25.114
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§ 25.111 Definitions.27 C.F.R. § 25.111
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§ 31.34 Wholesale dealer in beer.27 C.F.R. § 31.34
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§ 31.171 Method of filing.27 C.F.R. § 31.171
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§ 24.51 Definitions.27 C.F.R. § 24.51
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§ 31.160 Monthly summary report.27 C.F.R. § 31.160
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§ 27.31 Warehouse receipts covering distilled spirits.27 C.F.R. § 27.31
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§ 31.152 Requirements as to wines and beer.27 C.F.R. § 31.152
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§ 31.157 Canceled or corrected records.27 C.F.R. § 31.157
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§ 31.32 Wholesale dealer in liquors.27 C.F.R. § 31.32
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§ 27.30 Dealer registration and recordkeeping.27 C.F.R. § 27.30
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§ 31.155 Records of receipt.27 C.F.R. § 31.155
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§ 31.162 Discontinuance of business.27 C.F.R. § 31.162
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§ 31.156 Records of disposition.27 C.F.R. § 31.156
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§ 31.151 General requirements as to distilled spirits.27 C.F.R. § 31.151
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§ 26.211 Warehouse receipts covering distilled spirits.27 C.F.R. § 26.211
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§ 31.95 Caterers.27 C.F.R. § 31.95
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§ 26.44 Liquor dealer registration and recordkeeping.27 C.F.R. § 26.44
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§ 31.61 Single sale of liquors or warehouse receipts.27 C.F.R. § 31.61
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§ 26.210 Liquor dealer registration and recordkeeping.27 C.F.R. § 26.210
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§ 26.45 Warehouse receipts covering distilled spirits.27 C.F.R. § 26.45
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§ 24.54 Dealer records.27 C.F.R. § 24.54
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§ 31.46 Sales by agencies and instrumentalities of the United States.27 C.F.R. § 31.46
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§ 31.36 Sales of 20 wine gallons (75.7 liters) or more.27 C.F.R. § 31.36
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§ 31.47 Warehouse receipts covering spirits.27 C.F.R. § 31.47
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§ 31.134 Increase in capital stock of a corporation.27 C.F.R. § 31.134