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26 U.S.C. § 5132 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5132. Prohibited purchases by dealers

Current as of January 01, 2024 | Updated by Findlaw Staff

(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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Cite this article: FindLaw.com - 26 U.S.C. § 5132 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5132. Prohibited purchases by dealers - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-5132/

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