Page:United States Statutes at Large Volume 72 Part 1.djvu/1384

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PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

shall be deemed to be a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be, by reason of such sale or sales. " (f) SALES TO LIMITED KETAIL DEALERS.— "(1) EETAIL DEALERS I N LIQUORS.—No retail dealer in liquors

who has paid special tax as such dealer under section 5121(a) shall be required to pay special tax under section 5111 on account of the sale at his place of business of wines or beer to limited retail dealers as defined in section 5122(c). "(2) RETAIL DEALERS I N BEER.—No retail dealer in beer who has paid special tax as such dealer under section 5121(b) shall be required to pay special tax under section 5111 on account of the sale at his place of business of beer to limited retail dealers as defined in section 5122(c). "SEC. 5114. RECORDS. "(a)

REQUIREMENTS.—

" (1) DISTILLED SPIRITS.—Every wholesale dealer in liquors who sells distilled spirits to other dealers shall keep daily a record of distilled spirits received and disposed of by him, in such form and at such place and containing such information, and shall submit correct summaries of such records to the Secretary or his delegate at such time and in such form and manner, as the Secretary or his delegate shall by regulations prescribe. Such dealer shall also submit correct extracts from or copies of such records, at such time and in such form and manner as the Secretary or his delegate may by regulations prescribe; however, the Secretary or his delegate may on application by such dealer, in accordance with such regulations, relieve him from this requirement until further notice, whenever the Secretary or his delegate deems that the submission of such extracts or copies serves no useful purpose in law enforcement or in protection of the revenue. " (2) W I N E S AND BEER.—Every wholesale dealer in liquors and

every wholesale dealer in beer shall provide and keep, at such place as the Secretary or his delegate shall by regulations prescribe, a record in book form of all wines and beer received, showing the quantities thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all wines and beer received. " (b) EXEMPTION OF STATES, POLITICAL SUBDIVISIONS, ETC.—The

provisions of subsection (a) shall not apply to a State or Territory, to a political subdivision of a State or Territory, 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 such records as will enable such officers to trace all distilled spirits, wines, and beer received, and all distilled spirits disposed of by them. Such States, Territories, subdivisions. District, or liquor stores shall, upon the request of the Secretary or his delegate, furnish him such transcripts, summaries and copies of their records with respect to distilled spirits as he shall require. "(c) 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 5146. "SEC. 5115. SIGN REQUIRED ON PREMISES.

" (a) REQUIREMENTS.—Every wholesale dealer in liquors who is required to pay special tax as such dealer shall, in the manner and form prescribed by regulations issued by the Secretary or his dele-

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