26 U.S.C. § 5124
§ 5124. Registration by dealers
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History
Added in 2005 by the Public Law 109-59. Last changed August 10, 2005 by the Public Law 109-59.
Every change, newest first (1)
- August 10, 2005Public Law 109-59 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.