§5132 — Prohibited purchases by dealers
Statute Text — 26 U.S.C. §5132
(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.
0 Citing Cases
No citing cases found in the corpus.