§ 5132. Prohibited purchases by dealers

26 U.S.C. § 5132 (N/A)
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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.

A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.

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.)