PUBLIC LAW 109–59—AUG. 10, 2005
119 STAT. 1955
(6)(A) Section 5124 (relating to records) is moved to subpart C of part II of subchapter A of chapter 51 and inserted after section 5121. (B) Section 5124 is amended— (i) by striking the section heading and inserting the following new heading: ‘‘SEC. 5122. RECORDKEEPING BY RETAIL DEALERS.’’,
(ii) by striking ‘‘section 5146’’ in subsection (c) and inserting ‘‘section 5123’’, and (iii) by redesignating subsection (c) as subsection (d) and inserting after subsection (b) the following new subsection: ‘‘(c) RETAIL DEALERS.—For purposes of this section— ‘‘(1) RETAIL DEALER IN LIQUORS.—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).’’. (7) Section 5146 is moved to subpart C of part II of subchapter A of chapter 51, inserted after section 5122, and redesignated as section 5123. (8) Subpart C of part II of subchapter A of chapter 51, as amended by paragraph (7), is amended by adding at the end the following new section:
26 USC 5122. 26 USC 5122.
‘‘SEC. 5124. REGISTRATION BY DEALERS.
‘‘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.’’. (9) Section 7012 is amended by redesignating paragraphs (4) and (5) as paragraphs (5) and (6), respectively, and by inserting after paragraph (3) the following new paragraph: ‘‘(4) For provisions relating to registration by dealers in distilled spirits, wines, and beer, see section 5124.’’. (10) Part II of subchapter A of chapter 51 is amended by inserting after subpart C the following new subpart:
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