# 26 U.S.C. § 5124: Registration by dealers

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5124>. Cite pinpoints as 26 U.S.C. § 5124(a)(1).

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.

## Connections

Cites: § 5121 Recordkeeping by wholesale dealers

Cited by: § 5681 Penalty relating to signs; § 7012 Cross references

## Prior provisions

- A prior section 5124 was renumbered section 5122 of this title.
- Another prior section 5124, act Aug. 16, 1954, ch. 736, 68A Stat. 622, related to recordkeeping requirements of retail dealers in liquors or beer, prior to the general revision of this chapter by Pub. L. 85–859.
- A prior section 5125, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, set out cross references, prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(D), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

## Amendments

- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1955