26 U.S.C. § 5121

Recordkeeping by wholesale dealers

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(a) Requirements(1) Distilled spirits

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) Wines and beer

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) Exemption of States, political subdivisions, etc.

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.

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) Wholesale dealer in beer

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) Dealer

The term “dealer” means any person who sells, or offers for sale, any distilled spirits, wines, or beer.

(4) Presumption in case of sale of 20 wine gallons or more

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.

(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.)Editorial NotesPrior Provisions

A prior section 5121, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1343; amended Pub. L. 94–455, title XIX, § 1905(a)(9), (b)(3)(C), Oct. 4, 1976, 90 Stat. 1819, 1822; Pub. L. 100–203, title X, § 10512(c), Dec. 22, 1987, 101 Stat. 1330–448, related to special tax on retail dealers in liquors or beer, prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(D), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Another prior section 5121, act Aug. 16, 1954, ch. 736, 68A Stat. 621, related to tax on retail dealers in liquors or beer, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2007—Pub. L. 110–172, which directed amendment of this title by redesignating section 5432 as section 5121, was executed by making correction to amendment by Pub. L. 109–59, § 11125(b)(5)(B)(i). See 2005 Amendment note below.

2005—Pub. L. 109–59, § 11125(b)(5)(B)(i), which directed amendment of section 5114 of this title by substituting “§ 5432. Recordkeeping by wholesale dealers” for “§ 5114. Records” in section catchline, was executed by substituting “§ 5121. Recordkeeping by wholesale dealers” for “§ 5114. Records”, to reflect the probable intent of Congress and the subsequent amendment by Pub. L. 110–172. See 2007 Amendment note above.

Pub. L. 109–59, § 11125(b)(5)(A), transferred section 5114 of this title to this subpart so as to appear after subpart analysis.

Subsecs. (c), (d). Pub. L. 109–59, § 11125(b)(5)(B)(ii), added subsec. (c) and redesignated former subsec. (c) as (d).

Subsec. (d)(3). Pub. L. 109–59, § 11125(b)(5)(C), substituted “section 5123” for “section 5146”.

1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (b). Pub. L. 94–455, §§ 1905(c)(1), 1906(b)(13)(A), struck out “or Territory” after “a State”, “Territories” after “States,”, and “or his delegate” after “Secretary”.

Statutory Notes and Related SubsidiariesEffective 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.

Effective Date of 1976 Amendment

Amendment by section 1905(c)(1) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.

Notes of Decisions

Cited in 23 cases, 1957–2017 · leading case: Colonnade Catering Corp. v. United States, 397 U.S. 72 (1970).

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Colonnade Catering Corp. v. United States, 397 U.S. 72 (1970). · cites it 2× “JUSTICE DOUGLAS delivered the opinion of the Court. Petitioner, a licensee in New York authorized to serve alcoholic beverages and also the holder of a federal retail liquor dealer's occupational tax stamp, 26 U.”

United States v. Parente, 449 F. Supp. 905 (D. Conn. 1978). · cites it 7× “§ 5691 by carrying on the business of a retail dealer in liquors and willfully failing to pay the special tax as required by 26 U.S.C. § 5121 and with conspiracy. The defendant contends that the indictment should be dismissed because: (1) compliance with § 5121 would compel him…”

Petition of the Colonnade Catering Corp. v. United States, 410 F.2d 197 (2d Cir. 1969). “The sole authority granted is permission, during business hours, to enter the premises of a dealer in liquor who is subject to a special federal alcohol tax, 26 U.S.C. § 5121 (a), 4 for the limited purpose (not involved here) of inspecting those “records or other documents…”

Keith Carson Hines v. United States, 365 F.2d 649 (10th Cir. 1966). “Appellant was charged with carrying on the business of a retail liquor dealer without paying the tax required of such dealers, in violation of 26 U.S.C.A. §§ 5121 and 5691. The jury found the appellant guilty of the charge, and this appeal has been taken.”

United States v. Ciaccio, 356 F. Supp. 1373 (D. Maryland 1972). · cites it 2× “Wilful failure to purchase the tax stamp required to be possessed and displayed by 26 U.S.C. §§ 5121 , 6806. 26 U.S.C. § 5691 (a).”

Allen Glynn Peeples v. United States, 341 F.2d 60 (5th Cir. 1965). “00 a year, 26 U.S.C.A. § 5121 (a), and all persons are prohibited from engaging in a business subject to the tax until he has paid the special tax, 26 U.”

United States v. One 1966 Chevrolet Pickup Truck, 56 F.R.D. 459 (E.D. Tex. 1972). “A complaint seeking forfeiture of the respondent truck as property possessed and intended for use in violating the provisions of the Internal Revenue laws, see 26 U.S.C. §§ 5121 (a), 5122(a), 5691(a), and 7302, was filed on May 20, 1970.”

United States v. Loarn Anthony Biswell, 442 F.2d 1189 (10th Cir. 1971). “§ 5146 (b), provided : “The Secretary or his delegate may enter during business hours the premises * * * of any dealer for the purpose of inspecting or examining any records or other documents required to be kept * * * under this chapter * * Section 7606(a) further provided that…”

United States v. Sessions, 283 F. Supp. 746 (N.D. Ga. 1968). “She has also been indicted on a third count for having carried on the business of a retail liquor dealer *748 and having wilfully failed to pay the special tax levied on such dealers in accord with 26 U.S.C. § 5121 . Defendant has made several pretrial motions, the first of…”

United States v. Hofbrauhaus of Hartford, Inc., 313 F. Supp. 544 (D. Conn. 1970). · cites it 2× “§ 5121 (a), for the limited purpose of inspecting, those “records or other documents required to be kept by such dealer under this chapter” and the further limited purpose of inspecting “any distilled spirits, wines, or beer kept or stored by such dealer on such premises,” 26 U.”

United States v. Duffy, 282 F. Supp. 777 (S.D.N.Y. 1968). “§ 5122 (a) and for the period July 1, 1966-June 30, 1967 paid the special tax levied by 26 U.S.C. § 5121 . The Regulations under the Internal Revenue Code of 1954 define “liquor” as spirits, wine or beer.”

Suhomlin v. United States, 345 F. Supp. 650 (D. Maryland 1972). “1 Such property was seized pursuant to the government’s claim that the owners of these establishments had not paid the federal retail liquor dealer’s special tax of $54 per year, as required by 26 U.S.C. § 5121 (a) and in violation of 26 U.”

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