Page:United States Statutes at Large Volume 119.djvu/1972

 119 STAT. 1954

PUBLIC LAW 109–59—AUG. 10, 2005 (ii) by striking ‘‘and rate of tax’’ in the item relating to section 5111, as so redesignated. (C) Section 5111, as redesignated by subparagraph (A), is amended— (i) by striking ‘‘AND RATE OF TAX’’ in the section heading, (ii) by striking the subsection heading for subsection (a), and (iii) by striking subsection (b). (4) Part II of subchapter A of chapter 51 is amended by adding after subpart B, as redesignated by paragraph (3), the following new subpart:

‘‘Subpart C—Recordkeeping and Registration by Dealers ‘‘Sec. 5121. Recordkeeping by wholesale dealers. ‘‘Sec. 5122. Recordkeeping by retail dealers. ‘‘Sec. 5123. Preservation and inspection of records, and entry of premises for inspection. ‘‘Sec. 5124. Registration by dealers.’’.

(5)(A) Section 5114 (relating to records) is moved to subpart C of such part II and inserted after the table of sections for such subpart. (B) Section 5114 is amended— (i) by striking the section heading and inserting the following new heading: ‘‘SEC. 5432. RECORDKEEPING BY WHOLESALE DEALERS.’’;

and (ii) by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: ‘‘(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, shall be presumptive evidence that the person making such 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 such sale, or offer for sale, was made to a person other than a dealer.’’. (C) Paragraph (3) of section 5121(d), as so redesignated, is amended by striking ‘‘section 5146’’ and inserting ‘‘section 5123’’.

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