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Sec. 5132 Prohibited purchases by dealers

  • Internal Revenue Code of 1986
  • SUBTITLE E -- ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
  • Chapter 51 -- Distilled Spirits, Wines and Beer
  • Subchapter A -- Gallonage and Occupational Taxes
  • Part II -- Miscellaneous Provisions
  • Subpart D -- Other Provisions

(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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