Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5124
Registration by dealers
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
- 5066 · Distilled spirits for use of foreign embassies, legations, etc.
- 5067 · Reduced rates not allowed for smuggled or illegally produced…
- 5068 · Cross reference
- 5101 · Notice of manufacture of still; notice of set up of still
- 5102 · Definition of manufacturer of stills
- 5111 · Eligibility
- 5112 · Registration and regulation
- 5113 · Investigation of claims
- 5114 · Drawback
- 5121 · Recordkeeping by wholesale dealers
- 5122 · Recordkeeping by retail dealers
- 5123 · Preservation and inspection of records, and entry of premises…
- 5124 · Registration by dealers
- 5131 · Packaging distilled spirits for industrial uses
- 5132 · Prohibited purchases by dealers
- 5171 · Establishment
- 5172 · Application
- 5173 · Bonds
- 5174 · [§5174. Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July…
- 5175 · Export bonds
- 5176 · New or renewed bonds
- 5177 · Other provisions relating to bonds
- 5178 · Premises of distilled spirits plants
- 5179 · Registration of stills
- 5180 · Signs