26 U.S.C. § 5122

Recordkeeping by retail dealers

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(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.

The term “retail dealer in liquors” means any dealer (other than a retail dealer in beer or a limited retail dealer) who sells, or offers for sale, distilled spirits, wines, or beer, to any person other than a dealer.

(2) Retail dealer in beer

The term “retail dealer in beer” means any dealer (other than a limited retail dealer) who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer.

(3) Limited retail dealer

The term “limited retail dealer” means any fraternal, civic, church, labor, charitable, benevolent, or ex-servicemen’s organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of distilled spirits, wine or beer to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in business as a dealer.

(4) Dealer

The term “dealer” has the meaning given such term by section 5121(c)(3).

(d) Cross references

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. 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.)Editorial NotesPrior Provisions

A prior section 5122, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1344; amended Pub. L. 94–455, title XIX, § 1905(a)(10), Oct. 4, 1976, 90 Stat. 1819, defined “retail dealer in liquors”, “retail dealer in beer”, and “limited retail dealer”, 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 5122, act Aug. 16, 1954, ch. 736, 68A Stat. 621, related to definition of retail dealers in liquors and beer, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2005—Pub. L. 109–59, § 11125(b)(6)(A), (B)(i), renumbered section 5124 of this title as this section, transferred section to this subpart so as to appear after section 5121, and substituted “Recordkeeping by retail dealers” for “Records” in section catchline.

Subsec. (c). Pub. L. 109–59, § 11125(b)(6)(B)(iii), added subsec. (c). Former subsec. (c) redesignated (d).

Pub. L. 109–59, § 11125(b)(6)(B)(ii), substituted “section 5123” for “section 5146”.

Subsec. (d). Pub. L. 109–59, § 11125(b)(6)(B)(iii), redesignated subsec. (c) as (d).

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

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.

Notes of Decisions

Cited in 8 cases, 1967–1984 · 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× “" [3] As defined in 26 U. S. C. § 5122 (a). [4] And see United States v.”

United States v. Duffy, 282 F. Supp. 777 (S.D.N.Y. 1968). · cites it 2× “Defendant is also a “retail dealer in liquors” (hereafter usually “dealer”) under 26 U.S.C. § 5122 (a) and for the period July 1, 1966-June 30, 1967 paid the special tax levied by 26 U.”

United States v. Hofbrauhaus of Hartford, Inc., 313 F. Supp. 544 (D. Conn. 1970). “Thereafter, but unrelated to the subject matter of this motion, at approximately 4:00 p. m. of that same day, defendant Romano, the president of Hofbrauhaus, entered the premises and was given the Miranda warning.”

United States v. Kubik, 266 F. Supp. 501 (S.D. Iowa 1967). “On January 19, 1966, indictment was filed herein charging in Count I that the defendant Leo Kubik, who was a retail dealer in liquor as defined in 26 U.S.C. § 5122 (a), did not provide and keep certain records as required by 26 U.”

United States v. One 1976 Lincoln Cont'l Mark IV, 578 F. Supp. 402 (S.D.W. Va 1984). “§ 7302 , 5 inasmuch as Picozzi’s son, a retail liquor dealer as defined by 26 U.S.C. § 5122 (a), also used the car to transport distilled spirits which he had purchased for resale from someone other than a wholesale liquor dealer who paid the occupational tax which is imposed by…”

United States v. Andy Raymond, 436 F.2d 951 (7th Cir. 1971). “Appellant asserts on appeal that he was not a retail dealer in liquors, as defined in 26 U.S.C. § 5122 , and that his failure to pay the tax was not wilful.”

United States v. Goldfell Enter., Inc., D/B/A 606 Club, 450 F.2d 106 (7th Cir. 1971). “A dealer “who sells, or offers for sale, any distilled spirits, wines, or beer, to any person other than a dealer” is considered a retail dealer, Title 26 U.S.C. § 5122 (a), and unless exempt by statute must pay a retail dealer tax.”

United States v. Reeves, 303 F. Supp. 14 (W.D. Okla. 1969). “” A retail dealer in liquors is defined in 26 U.S.C. § 5122 (a) as follows: “When used in this chapter, the term ‘retail dealer in liquors’ means any dealer, other than a retail dealer in beer or a limited retail dealer, who sells, or offers for sale, any distilled spirits,…”

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