Title 26 — Internal Revenue CodeRelease 119-73
§5124 Registration by dealers
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 › § 5124
Summary
Dealers covered by sections 5121 or 5122 must register with the Secretary and give their name or trade name, address, and business type and location; firms must list each person’s name and address.
Full Legal Text
Title 26, §5124
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5124 was renumbered section 5122 of this title. Another prior section 5124, act Aug. 16, 1954, ch. 736, 68A Stat. 622, related to recordkeeping requirements of retail dealers in liquors or beer, prior to the general revision of this chapter by Pub. L. 85–859. A prior section 5125, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, set out cross references, 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.
Statutory Notes and Related Subsidiaries
Effective Date
Section 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 an
Effective Date
of 2005 Amendment note under section 5002 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5124
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73