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(B) The table of parts for such subchapter A is
amended by striking the item relating to part II and
inserting the following new item:
‘‘Part II. Miscellaneous provisions.’’.
(2) Subpart C of part II of such subchapter (re-
lating to manufacturers of stills) is redesignated as
subpart A.
(3)(A) Subpart F of such part II (relating to
nonbeverage domestic drawback claimants) is redesig-
nated as subpart B and sections 5131 through 5134
are redesignated as sections 5111 through 5114, re-
spectively.
(B) The table of sections for such subpart B, as
so redesignated, is amended—
(i) by redesignating the items relating to
sections 5131 through 5134 as relating to sec-
tions 5111 through 5114, respectively, and
(ii) by striking ‘‘and rate of tax’’ in the
item relating to section 5111, as so redesignated.
(C) Section 5111, as redesignated by subpara-
graph (A), is amended—
(i) by striking ‘‘AND RATE OF TAX’’ in
the section heading,
(ii) by striking the subsection heading for
subsection (a), and
(iii) by striking subsection (b).
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(4) Part II of subchapter A of chapter 51 is
amended by adding after subpart B, as redesignated
by paragraph (3), the following new subpart:
‘‘Subpart C—Recordkeeping and Registration by
Dealers
‘‘Sec. 5121. Recordkeeping by wholesale dealers.
‘‘Sec. 5122. Recordkeeping by retail dealers.
‘‘Sec. 5123. Preservation and inspection of records, and entry of premises for
inspection.
‘‘Sec. 5124. Registration by dealers.’’.
(5)(A) Section 5114 (relating to records) is
moved to subpart C of such part II and inserted after
the table of sections for such subpart.
(B) Section 5114 is amended—
(i) by striking the section heading and in-
serting the following new heading:
‘‘SEC. 5121. RECORDKEEPING BY WHOLESALE DEALERS.’’,
and
(ii) by redesignating subsection (c) as subsection
(d) and by inserting after subsection (b) the following
new subsection:
‘‘(c) WHOLESALE DEALERS.—For purposes of this
part—
‘‘(1) WHOLESALE
DEALER
IN
LIQUORS.—The
term ‘wholesale dealer in liquors’ means any dealer
(other than a wholesale dealer in beer) who sells, or
offers for sale, distilled spirits, wines, or beer, to an-
other dealer.
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‘‘(2) WHOLESALE DEALER IN BEER.—The term
‘wholesale dealer in beer’ means any dealer who sells,
or offers for sale, beer, but not distilled spirits or
wines, to another dealer.
‘‘(3) DEALER.—The term ‘dealer’ means any
person who sells, or offers for sale, any distilled spir-
its, wines, or beer.
‘‘(4) PRESUMPTION IN CASE OF SALE OF 20 WINE
GALLONS OR MORE.—The sale, or offer for sale, of dis-
tilled spirits, wines, or beer, in quantities of 20 wine
gallons or more to the same person at the same time,
shall be presumptive evidence that the person making
such sale, or offer for sale, is engaged in or carrying
on the business of a wholesale dealer in liquors or a
wholesale dealer in beer, as the case may be. Such
presumption may be overcome by evidence satisfac-
torily showing that such sale, or offer for sale, was
made to a person other than a dealer.’’.
(C) Paragraph (3) of section 5121(d), as so re-
designated, is amended by striking ‘‘section 5146’’
and inserting ‘‘section 5123’’.
(6)(A) Section 5124 (relating to records) is
moved to subpart C of part II of subchapter A of
chapter 51 and inserted after section 5121.
(B) Section 5124 is amended—
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(i) by striking the section heading and in-
serting the following new heading:
‘‘SEC. 5122. RECORDKEEPING BY RETAIL DEALERS.’’,
(ii) by striking ‘‘section 5146’’ in subsection (c)
and inserting ‘‘section 5123’’, and
(iii) by redesignating subsection (c) as subsection
(d) and inserting after subsection (b) the following
new subsection:
‘‘(c) 
RETAIL
DEALERS.—For 
purposes 
of 
this
section—
‘‘(1) RETAIL
DEALER
IN
LIQUORS.—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, distilled spirits, wines, or beer,
to any person other than a dealer.
‘‘(2) RETAIL DEALER IN BEER.—The term ‘retail
dealer in beer’ means any dealer (other than a lim-
ited retail dealer) who sells, or offers for sale, beer, but
not distilled spirits or wines, to any person other
than a dealer.
‘‘(3) LIMITED RETAIL DEALER.—The term ‘lim-
ited retail dealer’ means any fraternal, civic, church,
labor, charitable, benevolent, or ex-servicemen’s orga-
nization making sales of distilled spirits, wine or beer
on the occasion of any kind of entertainment, dance,