26 U.S. Code § 5207 - Records and reports
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(a) Records of distilled spirits plant proprietors
Every distilled spirits plant proprietor shall keep records in such form and manner as the Secretary shall by regulations prescribe of:
(1) The following production activities—
(A) the receipt of materials intended for use in the production of distilled spirits, and the use thereof,
(2) The following storage activities—
(A) the kind and quantity of distilled spirits, wines, and alcoholic ingredients entered into storage,
(B) the kind and quantity of distilled spirits, wines, and alcoholic ingredients removed, and the purpose for which removed, and
(3) The following denaturation activities—
(4) The following processing activities—
Every person required to keep records under subsection (a) shall render such reports covering his operations, at such times and in such form and manner and containing such information, as the Secretary shall by regulations prescribe.
(c) Preservation and inspection
The records required by subsection (a) and a copy of each report required by subsection (b) shall be available for inspection by any internal revenue officer during business hours, and shall be preserved by the person required to keep such records and reports for such period as the Secretary shall by regulations prescribe.
Source(Added Pub. L. 85–859, title II, § 201,Sept. 2, 1958, 72 Stat. 1361; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 2(e),Nov. 14, 1977, 91 Stat. 1364; Pub. L. 96–39, title VIII, § 807(a)(25),July 26, 1979, 93 Stat. 283; Pub. L. 98–369, div. A, title IV, § 454(c)(6),July 18, 1984, 98 Stat. 821; Pub. L. 105–34, title XIV, § 1413(a),Aug. 5, 1997, 111 Stat. 1046.)
Provisions similar to those comprising this section were contained in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 85–859, as follows:
|Present subsecs.:||Prior sections:|
|(a)||5197(a)(1)(A), (a)(2), 5305, 5331(a)(3).|
|(c)||5197(b), 5285, 5305, 5331(a)(3), 5555(a).|
|(d)||5197(a)(1)(B), 5285, 5305, 5331(a)(3), 5555(a).|
The prior sections, act Aug. 16, 1954, ch. 736, are set out in 68A Stat. 637, 638, 652, 657, 662, 681.
1997—Subsec. (c). Pub. L. 105–34struck out “shall be kept on the premises where the operations covered by the record are carried on and” after “required by subsection (b)”.
1984—Subsec. (a)(4)(D). Pub. L. 98–369, § 454(c)(6), struck out subpar. (D) which required every distilled spirits plant proprietor to keep records in such form and manner as prescribed by the Secretary of the receipt, use, and balance on hand of all stamps required by law or regulations to be used by the proprietor.
1979—Subsec. (a). Pub. L. 96–39struck out provisions relating to the bottling of distilled spirits in bond and relating to the kind and quantity of distilled spirits returned to bonded premises and inserted provisions relating to the kind and quantity of distilled spirits returned to storage and relating to receipt, use, and balance on hand of all stamps required by law or regulations to be used by the Secretary.
Subsec. (b). Pub. L. 96–39redesignated subsec. (c) as (b) and struck out “or (b)” after “subsection (a)”. Former subsec. (b), relating to records of rectifiers and bottlers, was struck out.
Subsec. (c). Pub. L. 96–39redesignated subsec. (d) as (c), struck out “and (b),” after “subsection (a)”, and substituted “subsection (b)” for “subsection (c)”. Former subsec. (c) redesignated (b).
Subsecs. (d), (e). Pub. L. 96–39redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
1977—Subsec. (a)(10), (11). Pub. L. 95–176, § 2(e)(2), (3), added par. (10) and redesignated former par. (10) as (11).
1976—Subsecs. (a) to (d). Pub. L. 94—455 struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 1997 Amendment
Pub. L. 105–34, title XIV, § 1413(b),Aug. 5, 1997, 111 Stat. 1046, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369effective July 1, 1985, see section 456(b) ofPub. L. 98–369, set out as an Effective Date note under section 5101 of this title.
Effective Date of 1979 Amendment
Amendment by Pub. L. 96–39effective Jan. 1, 1980, see section 810 ofPub. L. 96–39, set out as a note under section 5001 of this title.
Effective Date of 1977 Amendment