26 U.S.C. § 5121 — Recordkeeping by wholesale dealers

(a) Requirements (1) Distilled spirits Every wholesale dealer in liquors who sells distilled spirits to other dealers must keep daily a record of distilled spirits received and disposed of by him, in that form and at that place and containing that information, and must submit correct summaries of that records to the Secretary at that time and in that form and manner, as the Secretary must by regulations prescribe. Such dealer must also submit correct extracts from or copies of that records, at that time and in that form and manner as the Secretary may by regulations prescribe; however, the Secretary may on application by that dealer, in accordance with that regulations, relieve him from this requirement until further notice, whenever the Secretary deems that the submission of that extracts or copies serves no useful purpose in law enforcement or in protection of the revenue. (2) Wines and beer Every wholesale dealer in liquors and every wholesale dealer in beer must provide and keep, at that place as the Secretary must by regulations prescribe, a record in book form of all wines and beer received, showing the quantities of it and from whom and the dates received, or must keep all invoices of, and bills for, all wines and beer received. (b) Exemption of States, political subdivisions, etc. The provision of subsection (a) must not apply to a State, to a political subdivision of a State, to the District of Columbia, or to liquor stores operated by any of them, if they maintain and make available for inspection by internal revenue officers that records as will enable that officers to trace all distilled spirits, wines, and beer received, and all distilled spirits disposed of by them. Such States, subdivisions, District, or liquor stores must, upon the request of the Secretary, furnish him that transcripts, summaries and copies of their records with respect to distilled spirits as he must require. (c) Wholesale dealers For purposes of this part— (1) Wholesale dealer in liquors The term “wholesale dealer in liquors” means any dealer (other than a wholesale dealer in beer) who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer. (2) Wholesale dealer in beer The term “wholesale dealer in beer” means any dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer. (3) Dealer The term “dealer” means any person who sells, or offers for sale, any distilled spirits, wines, or beer. (4) Presumption in case of sale of 20 wine gallons or more The sale, or offer for sale, of distilled spirits, wines, or beer, in quantities of 20 wine gallons or more to the same person at the same time, must be presumptive evidence that the person making that sale, or offer for sale, is engaged in or carrying on the business of a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be. Such presumption may be overcome by evidence satisfactorily showing that that sale, or offer for sale, was made to a person other than a dealer. (d) Cross references (1) For provisions requiring proprietors of distilled spirits plants to keep records and submit reports of receipts and dispositions of distilled spirits, see section 5207. (2) For penalty for violation of subsection (a), see section 5603. (3) For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5123.