26 USC 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 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

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

Sections:  Previous  5113  5114  5121  5122  5123  5124  5131  5132  5171  5172  5173  5175  5176  5177  5178  Next

Last modified: October 26, 2015