Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5132 (2024) — Prohibited purchases by dealers
In general
Except as provided in regulations prescribed by the Secretary, it shall be unlawful for a dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep the records prescribed by section 5121.
Limited retail dealers
A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
Penalty and forfeiture
For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.
Source: official text