Current through Pub. L. 119-100Open in workspace

§ 5132 Prohibited purchases by dealers

(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 .

(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 and .

(Added Pub. L. 109–59, title XI, § 11125(b)(12), Aug. 10, 2005, 119 Stat. 1956.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5132

Source: decipher.legal/usc/26/5132 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)