§5123 — Title 26 Internal Revenue Code | U.S. Code

§5123 Preservation and inspection of records, and entry of premises for inspection

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 › § 5123

Last updated Apr 6, 2026|Official source

Summary

People who must keep records under this part must follow the Secretary’s rules and keep those records ready for IRS officers to look at during business hours. The Secretary may also enter a dealer’s business or storage areas during business hours to inspect the required records and any distilled spirits, wines, or beer kept there.

Title 26, §5123

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(a)Any records or other documents required to be kept under this part or regulations issued pursuant thereto shall be preserved by the person required to keep such records or documents, as the Secretary may by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.

(b)The Secretary may enter during business hours the premises (including places of storage) of any dealer for the purpose of inspecting or examining any records or other documents required to be kept by such dealer under this chapter or regulations issued pursuant thereto and any distilled spirits, wines, or beer kept or stored by such dealer on such premises.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5123, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1344; amended Pub. L. 87–863, § 4(a), Oct. 23, 1962, 76 Stat. 1142; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title II, § 2004(t)(3), Nov. 10, 1988, 102 Stat. 3610, related to exemptions from special tax on certain wholesale and 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 5123, act Aug. 16, 1954, ch. 736, 68A Stat. 621, related to exemptions from tax on retail dealers of liquors or beer, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

2005—Pub. L. 109–59 renumbered section 5146 of this title as this section and transferred section to this subpart so as to appear after section 5122. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.