U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— Gallonage and Occupational Taxes › Part PART II— MISCELLANEOUS PROVISIONS › Subpart Subpart C— Recordkeeping and Registration by Dealers

26 U.S.C. § 5124

Registration by dealers

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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.

Notes of Decisions
Cited in 5 cases, 1967–1972 · leading case: J. C. White v. United States of Am., Leo Kubik v. United States, 395 F.2d 170 (8th Cir. 1968).
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J. C. White v. United States of Am., Leo Kubik v. United States, 395 F.2d 170 (8th Cir. 1968). · cites it 2× “Count I charged that he was a retail dealer in liquors and did not provide and keep in his place of business a record in book form of all distilled spirits received, in violation of 26 U.S.C. §§ 5124 , 5603. Count II of the indictment alleged that Kubik, being a person who sold…”
United States v. Ciaccio, 356 F. Supp. 1373 (D. Maryland 1972). “Failure to maintain the proper records and documents required by 26 U.S.C. § 5124 (a), 26 U.S.C. § 5603 (a) and (b).”
United States v. Maurice Friedman, 416 F.2d 947 (7th Cir. 1969). · cites it 2× “§ 5603 (b) (1), failure to keep on the premises of his retail liquor establishment records or invoices for all distilled spirits received as required by 26 U.S.C. § 5124 ; and Count II charged defendant with violation of 26 U.”
United States v. Kubik, 266 F. Supp. 501 (S.D. Iowa 1967). · cites it 2× “§ 5122 (a), did not provide and keep certain records as required by 26 U.S.C. § 5124 and in violation of 26 U.”
United States v. Goldfell Enter., Inc., D/B/A 606 Club, 450 F.2d 106 (7th Cir. 1971). “Title 26 U.S.C. §§ 5124 and 5114. Similarly, wholesale dealers not exempt from taxation must post a sign on their premises to the effect that they are such dealers.”
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