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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER · Subchapter A— Gallonage and Occupational Taxes · § 5132

§ 5132. Prohibited purchases by dealers

1,003 words·~5 min read·/usc/title-26/section-5132

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.
(Added Pub. L. 109–59, title XI, § 11125(b)(12), Aug. 10, 2005, 119 Stat. 1956.)
Connections7 cite this · traces to 8
30 references not yet in our index
  • Pub. L. 109–59, title XI, § 11125(b)(12)
  • 119 Stat. 1956
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 623
  • Pub. L. 85–859
  • Aug. 16, 1954, ch. 736
  • Mar. 30, 1955, ch. 18, § 3(b)(2)
  • 69 Stat. 15
  • Mar. 29, 1956, ch. 115, § 3(b)(2)
  • 70 Stat. 67
  • Pub. L. 85–12, § 3(b)(2)
  • 71 Stat. 10
  • Pub. L. 85–475, § 3(b)(2)
  • 72 Stat. 259
  • Pub. L. 85–859, title II, § 201
  • 72 Stat. 1346
  • Pub. L. 109–59, title XI, § 11125(a)(1)(E)
  • 119 Stat. 1953
  • 68A Stat. 624
  • 72 Stat. 1348
  • Pub. L. 94–455, title XIX, § 1905(b)(3)(D)(i)
  • 90 Stat. 1822
  • 68A Stat. 625
  • 68A Stat. 626
  • Pub. L. 108–357, title II, § 246(a)
  • 118 Stat. 1448
  • section 5149 of this title
  • Pub. L. 109–59
  • Pub. L. 94–455, title XIX, § 1905(b)(3)(E)
  • section 11125(c) of Pub. L. 109–59
Citation graph
cites case law
§ 5132
Prohibited purchases by dealers
Fed. Reg.×4
C.F.R.×2
U.S.C.×1
Pub. L.Pub. L. 109–59, title XI, § 11125(b)(12)
Stat.119 Stat. 1956
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 623
Cites 38 · showing 12Cited by 7 across 3 sources
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