26 U.S.C. § 5124 — Registration by dealers
submitted 21 years ago by Pub. L. 109-59 to r/title-26-INTERNAL-REVENUE-CODE · 69 words · no verdicts yet
This section sets rules about registration by dealers. It states the duties, permissions, conditions, exceptions, and limits that apply under this section.
Every dealer* who is subject to the recordkeeping requirements under section 5121 or 5122 must register with the Secretary* that dealer’s name or style, place of residence, trade or business*, and the place where that trade or business is to be carried on. In the case of a firm or company, the names of the several persons constituting it, and the places of residence, must be so registered.
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.
Source credit: (Added Pub. L. 109–59, title XI, § 11125(b)(8), Aug. 10, 2005, 119 Stat. 1955.)
- 2005Enacted · Pub. L. 109-59 · 119 Stat. 1955
A history note hasn’t been published yet. The record shows enactment by Pub. L. 109-59 on 2005-08-10.
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