U.S. Code > Title 26 Internal Revenue Code > Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001—5891) > CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER (§§ 5001—5692) > Subchapter A—Gallonage and Occupational Taxes (§§ 5001—5132) > PART II—MISCELLANEOUS PROVISIONS (§§ 5101—5132) > Subpart D—Other Provisions (§§ 5131—5132) > § 5132. Prohibited purchases by dealers

§ 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
For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.