26 USC § 5124 - Registration by dealers

---
identifier: "/us/usc/t26/s5124"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5124 - Registration by dealers"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5124"
section_name: "Registration by dealers"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "A"
subchapter_name: "Gallonage and Occupational Taxes"
part_number: "II"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 109–59, title XI, § 11125(b)(8), Aug. 10, 2005, 119 Stat. 1955.)"
---


# § 5124. Registration by dealers

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.

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**Source Credit**: (Added Pub. L. 109–59, title XI, § 11125(b)(8), Aug. 10, 2005, 119 Stat. 1955.)

## Editorial Notes

### Prior Provisions

A prior section 5124 was renumbered .

Another prior section 5124, , , related to recordkeeping requirements of retail dealers in liquors or beer, prior to the general revision of this chapter by .

A prior section 5125, added , , , set out cross references, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , but inapplicable to taxes imposed for periods before such date, see , set out as an Effective Date of 2005 Amendment note under .