26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart C: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART II-MISCELLANEOUS PROVISIONSSubpart C-Recordkeeping and Registration by Dealers

Subpart C-Recordkeeping and Registration by Dealers

Sec.
5121.
Recordkeeping by wholesale dealers.
5122.
Recordkeeping by retail dealers.
5123.
Preservation and inspection of records, and entry of premises for inspection.
5124.
Registration by dealers.

        

Editorial Notes

Prior Provisions

A prior subpart C was redesignated subpart A of this part.

Another prior subpart C, consisting of sections 5101 to 5106, related to manufacturers of stills, prior to the general revision of this subpart by Pub. L. 98–369, div. A, title IV, §451(a), July 18, 1984, 98 Stat. 818 .

Another prior subpart C, consisting of sections 5101 to 5106, related to manufacturers of stills, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

2005- Pub. L. 109–59, title XI, §11125(b)(4), Aug. 10, 2005, 119 Stat. 1954 , added subpart heading and items 5121 to 5124.