CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER›Subchapter A— Gallonage and Occupational Taxes›PART II— MISCELLANEOUS PROVISIONS›Subpart D— Other Provisions

§ 5132. Prohibited purchases by dealers

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

(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.)

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▸Contents — 26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

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