PRIOR PROVISIONS A prior section 5116, act Aug. 16, 1954, ch. 736, 68A Stat. 620, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. AMENDMENTS 1979-Subsec. (b)(1). Pub. L. 96-39 substituted "section 5205(a)(1)" for "section 5205(a)(2)”. 1976-Subsec. (a). Pub. L. 94-455, struck out "or his delegate" following "Secretary". EFFECTIVE DATE OF 1979 AMENDMENT Amendment by Pub. L. 96-39 effective Jan. 1, 1980, see section 810 of Pub. L. 96-39, set out as a note under section 5001 of this title. § 5117. Prohibited purchases by dealers (a) General It shall be unlawful for any dealer to purchase distilled spirits for resale from any person other than— (1) a wholesale dealer in liquors who has paid the special tax as such dealer to cover the place where such purchase is made; or (2) a wholesale dealer in liquors who is exempt, at the place where such purchase is made, from payment of such tax under any provision of this chapter; or (3) a person who is not required to pay special tax as a wholesale dealer in liquors. (b) Limited retail dealers A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors. SUBPART REFERRED TO IN OTHER SECTIONS This subpart is referred to in section 5112 of this title. § 5121. Imposition and rate of tax (a) Retail dealers in liquors Every retail dealer in liquors shall pay a special tax of $54 a year. (b) Retail dealers in beer Every retail dealer in beer shall pay a special tax of $24 a year. (c) Limited retail dealers Every limited retail dealer shall pay a special tax of $4.50 for each calendar month in which sales are made as such dealer; except that the special tax shall be $2.20 for each calendar month in which only sales of beer or wine are made. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1343, and amended Pub. L. 94-455, title XIX, § 1905(a)(9), (b)(3)(C), Oct. 4, 1976, 90 Stat. 1819, 1822.) PRIOR PROVISIONS A prior section 5121, act Aug. 16, 1954, ch. 736, 68A Stat. 621, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. Prior section 5121(a)(2) regarded wholesale dealers in liquors selling in quantities of less than 5 wine gallons as retail dealers liable to special tax. See section 5122(a) of this title. Prior section 5121(b)(2) regarded wholesale dealers in beer selling in quantities of less than 5 gallons as retail dealers liable to special tax. See section 5122(b) of this title. Prior section 5121(c) also described limited retail dealers. See section 5122(c) of this title. Provisions similar to those comprising subsecs. (a)(1), (2) of this section were contained in prior section 5122(a), (c), act Aug. 16, 1954, ch. 736, 68A Stat. 621, prior to the general revision of this chapter by Pub. L. 85-859. AMENDMENTS 1976-Subsec. (a). Pub. L. 94-455, § 1905(b)(3)(C), struck out provision for the issuance of a stamp denoting payment of the special tax. Subsec. (c). Pub. L. 94-455, § 1905(a)(9), substituted "$4.50" for "$2.20" as the amount of the special tax for each calendar month in which sales are made as such dealer, and added provision setting the special tax at $2.20 for each calendar month in which only sales of beer or wine are made. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note under section 5005 of this title. EFFECTIVE DATE Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-859, set out as a note under section 5001 of this title. CROSS REFERENCES Due date of tax, see section 5142 of this title. Method of payment of tax, see section 5142 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 5113, 5123, 5182 of this title. § 5122. Definitions (a) Retail dealers in liquors When used in this chapter, the term "retail dealer in liquors" means any dealer, other than a retail dealer in beer or a limited retail dealer, who sells, or offers for sale, any distilled spirits, wines, or beer, to any person other than a dealer. (b) Retail dealer in beer When used in this chapter, the term "retail dealer in beer" means any dealer, other than a limited retail dealer, who sells, or offers for sale, beer, but not distilled spirits or wines, to any person other than a dealer. (c) Limited retail dealer When used in this chapter, the term "limited retail dealer" means any fraternal, civic, church, labor, charitable, benevolent, or exservicemen's organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, or any person making sales of distilled spirits, wine or beer to the members, guests, or patrons of bona fide fairs, reunions, picnics, carnivals, or other similar outings, if such organization or person is not otherwise engaged in business as a dealer. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1344, and amended Pub. L. 94-455, title XIX, § 1905(a)(10), Oct. 4, 1976, 90 Stat. 1819.) PRIOR PROVISIONS A prior section 5122, act Aug. 16, 1954, ch. 736, 68A Stat. 621, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. Prior section 5122(a) also provided for issuance of stamp denoting payment of special tax as "retail dealer in wines" or "retail dealer in wines and beer". See section 5121(a)(1) of this title. Prior section 5122(c) related to "retail drug stores or pharmacies". See section 5121(a)(2) of this title. Provisions similar to those comprising subsec. (c) of this section were contained in prior section 5121(c), act Aug. 16, 1954, ch. 736, 68A Stat. 620. AMENDMENTS 1976-Subsec. (c). Pub. L. 94-455 added reference to distilled spirits. EFFECTIVE Date of 1976 AMENDMENT Amendment by Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note under section 5005 of this title. CROSS REFERENCES Businesses in more than one location, see section 5143 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 5002, 5113 of this title. § 5123. Exemptions (a) Wholesale dealers (1) Wholesale dealers in liquors No special tax shall be imposed under section 5121(a) or (b) on any dealer by reason of the selling, or selling, or offering for sale, of distilled spirits, wines, or beer at any location where such dealer is required to pay special tax under section 5111(a). (2) Wholesale dealers in beer No special tax shall be imposed under section 5121(b) on any dealer by reason of the selling, or offering for sale, of beer at any location where such dealer is required to pay special tax under section 5111(b). (b) Business conducted in more than one location (1) Retail dealers at large Any retail dealer in liquors or retailer dealer in beer whose business is such as to require him to travel from place to place in different States of the United States may, under regulations prescribed by the Secretary, procure a special tax stamp "At Large" covering his activities throughout the United States with the payment of but one special tax as a retail dealer in liquors or as a retail dealer in beer, as the case may be. (2) Dealers on trains, aircraft, and boats Nothing contained in this chapter shall prevent the issue, under such regulations as the Secretary may prescribe, of special tax stamps to (A) persons carrying on the business of retail dealers in liquors, or retail dealers in beer, on trains, aircraft, boats or other vessels, engaged in the business of carrying passengers; or (B) persons carrying on the business of retail dealers in liquors or retail dealers in beer on boats or other vessels operated by them, when such persons operate from a fixed address in a port or harbor and supply exclusively boats or other vessels, or persons thereon, at such port or harbor. (3) Liquor stores operated by States, political subdivisions, etc. A State, a political subdivision of a State, or the District of Columbia shall not be required to pay more than one special tax as a retail dealer in liquors under section 5121(a) regardless of the number of locations at which such State, political subdivision, or District carries on business as a retail dealer in liquors. (c) Cross references (1) For exemption of proprietors of distilled spirits plants, bonded wine cellars, and breweries from special tax as dealers, see section 5113(a). (2) For provisions relating to sales by creditors, fiduciaries, and officers of courts, see section 5113(c)(1). (3) For provisions relating to sales by retiring partners or representatives of deceased partners to incoming or remaining partners, see section 5113(c)(2). (4) For provisions relating to return of liquors for credit, refund, or exchange, see section 5113(c)(3). (5) For provisions relating to sales by retail dealers in liquidation, see section 5113(e). (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1344, and amended Pub. L. 87-863, § 4(a), Oct. 23, 1962, 76 Stat. 1142; Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) PRIOR PROVISIONS A prior section 5123, act Aug. 16, 1954, ch. 736, 68A Stat. 621, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. Former section 5123(a), (b)(3), and (c) related to "exemptions of brewers selling in eighth-barrel packages", "dealers making sales on purchaser dealers' premises" and "sales by retail dealers in liquidation". See section 5113(a), (d)(1), (2) and (e), respectively, of this title. AMENDMENTS 1976-Subsec. (b)(1), (2). Pub. L. 94-455 struck out "or his delegate" following "Secretary”. 1962-Subsec. (b)(3). Pub. L. 87-863 added par. (3). EFFECTIVE Date of 1962 AmendmenT Amendment by Pub. L. 87-863 effective July 1, 1962, see section 4(c) of Pub. L. 87-863, set out as a note under section 5113 of this title. § 5124. Records (a) Receipts Every retail dealer in liquors and every retail dealer in beer shall provide and keep in his place of business a record in book form of all distilled spirits, wines, and beer received, showing the quantity thereof and from whom and the dates received, or shall keep all invoices of, and bills for, all distilled spirits, wines, and beer received. (b) Dispositions When he deems it necessary for law enforcement purposes or the protection of the revenue, the Secretary may by regulations require retail dealers in liquors and retail dealers in beer to keep records of the disposition of distilled spirits, wines, or beer, in such form or manner and of such quantities as the Secretary may prescribe. (c) Cross references For provisions relating to the preservation and inspection of records, and entry of premises for inspection, see section 5146. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, and amended Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) PRIOR PROVISIONS A prior section 5124, act Aug. 16, 1954, ch. 736, 68A Stat. 622, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. Prior section 5124(b), (c) related to "inspection and preservation of records". See section 5146(a) of this title. Prior section 5124(d) was a cross reference to a penalty provision relating to retail dealers' records. AMENDMENTS 1976-Subsec. (b). Pub. L. 94-455 struck out "or his delegate" following "Secretary" in two places. The special tax imposed by subsection (a) shall be graduated in amount as follows: (1) for total annual use not exceeding 25 proof gallons, $25 a year; (2) for total annual use not exceeding 50 proof gallons, $50 a year; (3) for total annual use of more than 50 proof gallons, $100 a year. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, and amended Pub. L. 94-455, title XIX, § 1905(a)(11), Oct. 4, 1976, 90 Stat. 1819.) PRIOR PROVISIONS A prior section 5131, act Aug. 16, 1954, ch. 736, 68A Stat. 622, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. AMENDMENTS 1976-Subsec. (a). Pub. L. 94-455 struck out "produced in a domestic registered distillery or industrial alcohol plant and withdrawn from bond, or using distilled spirits withdrawn from the bonded premises of a distilled spirits plant," following "Any person using distilled spirits". EFFECTIVE Date of 1976 Amendment Amendment by Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note under section 5005 of this title. EFFECTIVE DATE Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85-859, set out as a note under section 5001 of this title. CROSS REFERENCES Due date of tax, see section 5142 of this title. Method of payment of tax, see section 5142 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 5142 of this title. § 5132. Registration and regulation Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, or flavoring extracts, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1345, and amended Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) PRIOR PROVISIONS A prior section 5132, act Aug. 16, 1954, ch. 736, 68A Stat. 623, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. AMENDMENTS 1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary" wherever appearing. § 5133. Investigation of claims For the purpose of ascertaining the correctness of any claim filed under this subpart, the Secretary is authorized to examine any books, papers, records, or memoranda bearing upon the matters required to be alleged in the claim, to require the attendance of the person filing the claim or of any officer or employee of such person or the attendance of any other person having knowledge in the premises, to take testimony with reference to any matter covered by the claim, and to administer oaths to any person giving such testimony. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1346, and amended Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) PRIOR PROVISIONS A prior section 5133, act Aug. 16, 1954, ch. 736, 68A Stat. 623, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. CROSS REFERENCES Authority to administer oaths, see section 7622 of this title. § 5134. Drawback (a) Rate of drawback In the case of distilled spirits on which the tax has been paid or determined, and which have been used as provided in this subpart, a drawback shall be allowed on each proof gallon at a rate of $1 less than the rate at which the distilled spirits tax has been paid or determined. (b) Claims Such drawback shall be due and payable quarterly upon filing of a proper claim with the Secretary; except that, where any person entitled to such drawback shall elect in writing to file monthly claims therefor, such drawback shall be due and payable monthly upon filing of a proper claim with the Secretary. The Secretary may require persons electing to file monthly drawback claims to file with him a bond or other security in such amount and with such conditions as he shall by regulations prescribe. Any such election may be revoked on filing of notice thereof with the Secretary. No claim under this subpart shall be allowed unless filed with the Secretary within the 6 months next succeeding the quarter in which the distilled spirits covered by the claim were used as provided in this subpart. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1346, and amended Pub. L. 90-615, § 2(a), Oct. 21, 1968, 82 Stat. 1210; Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) PRIOR PROVISIONS A prior section 5134, acts Aug. 16, 1954, ch. 736, 68A Stat. 623; Mar. 30, 1955, ch. 18, § 3(b)(2), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b)(2), 70 Stat. 67; Mar. 29, 1957, Pub. L. 85-12, § 3(b)(2), 71 Stat. 10; June 30, 1958, Pub. L. 85-475, § 3(b)(2), 72 Stat. 259, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. AMENDMENTS 1976-Pub. L. 94-455 struck out “or his delegate" following "Secretary" wherever appearing. 1968-Subsec. (b). Pub. L. 90-615 substituted "6 months" for "3 months" in the last sentence. EFFECTIVE DATE OF 1968 AMENDMENT Section 2(b) of Pub. L. 90-615 provided that: "The amendment made by subsection (a) [amending subsec. (b) of this section] shall apply to claims filed on or after the date of the enactment of this Act [Oct. 21, 1968]." SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 5010 of this title. Sec. 5141. AMENDMENTS 5142. SUBPART G-GENERAL PROVISIONS Registration. Payment of tax. Provisions relating to liability for occupational taxes. All special taxes under this part (except the tax imposed by section 5131) shall be imposed as of on the first day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following. (c) How paid (1) Payment by return The special taxes imposed by this part shall be paid on the basis of a return under such regulations as the Secretary shall prescribe. (2) Stamp denoting payment of tax After receiving a properly executed return and remittance of any special tax imposed by this subpart, the Secretary shall issue to the taxpayer an appropriate stamp as a receipt denoting payment of the tax. This paragraph shall not apply in the case of a return covering liability for a past period. (Added Pub. L. 85-859, title II, § 201, Sept. 2, 1958, 72 Stat. 1346, and amended Pub. L. 94-455, title XIX, § 1905(a)(12), Oct. 4, 1976, 90 Stat. 1820.) PRIOR PROVISIONS A prior section 5142, act Aug. 16, 1954, ch. 736, 68A Stat. 624, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85-859. Prior section 5142(d) also contained a cross reference to a penalty and forfeiture provision for nonpayment of special taxes. See section 5148(1) of this title. AMENDMENTS 1976-Subsec. (c). Pub. L. 94-455 substituted provisions under which the special taxes would be paid on the basis of a return for provisions under which the special taxes were paid by stamps denoting the tax. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94-455, set out as a note under section 5005 of this title. § 5143. Provisions relating to liability for occupational taxes (a) Partners Any number of persons doing business in partnership at any one place shall be required to pay but one special tax. (b) Different businesses of same ownership and location Whenever more than one of the pursuits or occupations described in this part are carried on in the same place by the same person at the same time, except as otherwise provided in this part, the tax shall be paid for each according to the rates severally prescribed. (c) Businesses in more than one location (1) Liability for tax The payment of a special tax imposed by this part shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district. (2) Storage Nothing contained in paragraph (1) shall require a special tax for the storage of liquors at a location other than the place where liquors are sold or offered for sale. (3) Definition of place The term "place" as used in this section means the entire office, plant or area of the business in any one location under the same proprietorship; and passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises, shall not be deemed sufficient separation to require additional special tax, if the various divisions are otherwise contiguous. (d) Death or change of location Certain persons, other than the person who has paid the special tax under this part for the carrying on of any business at any place, may |