Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5132
Prohibited purchases by dealers
Official textgovinfo.govlast amended
# (a)
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.
# (b)
Limited retail dealers A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
# (c)
Penalty and forfeiture For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.
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Nearby sections (25 sections)
- 5068 · Cross reference
- 5101 · Notice of manufacture of still; notice of set up of still
- 5102 · Definition of manufacturer of stills
- 5111 · Eligibility
- 5112 · Registration and regulation
- 5113 · Investigation of claims
- 5114 · Drawback
- 5121 · Recordkeeping by wholesale dealers
- 5122 · Recordkeeping by retail dealers
- 5123 · Preservation and inspection of records, and entry of premises…
- 5124 · Registration by dealers
- 5131 · Packaging distilled spirits for industrial uses
- 5132 · Prohibited purchases by dealers
- 5171 · Establishment
- 5172 · Application
- 5173 · Bonds
- 5174 · [§5174. Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July…
- 5175 · Export bonds
- 5176 · New or renewed bonds
- 5177 · Other provisions relating to bonds
- 5178 · Premises of distilled spirits plants
- 5179 · Registration of stills
- 5180 · Signs
- 5181 · Distilled spirits for fuel use
- 5182 · Cross references