United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
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 |
§ 5132. Prohibited purchases by dealers
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(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.
Prior Provisions
A prior section 5132 was renumbered section 5112 of this title.
Another prior section 5132, act Aug. 16, 1954, ch. 736, 68A Stat. 623, related to registration and regulation of persons claiming drawback, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5133 was renumbered section 5113 of this title.
Another prior section 5133, act Aug. 16, 1954, ch. 736, 68A Stat. 623, related to investigation of claims, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5134 was renumbered section 5114 of this title.
Another prior section 5134, acts Aug. 16, 1954, ch. 736, 68A Stat. 623; Mar. 30, 1955, ch. 18, § 3(b)(2), 69 Stat. 15; Mar. 29, 1956, ch. 115, § 3(b)(2), 70 Stat. 67;
A prior section 5141, added Pub. L. 85–859, title II, § 201,
Another prior section 5141, act Aug. 16, 1954, ch. 736, 68A Stat. 624, related to registration, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5142 was renumbered section 5732 of this title.
Another prior section 5142, act Aug. 16, 1954, ch. 736, 68A Stat. 624, related to payment of tax, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5143 was renumbered section 5733 of this title.
Another prior section 5143, act Aug. 16, 1954, ch. 736, 68A Stat. 624, related to time for filing returns and cross-referred to penalty provisions for failure to file returns or for making false or fraudulent returns, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5144, added Pub. L. 85–859, title II, § 201,
Another prior section 5144, act Aug. 16, 1954, ch. 736, 68A Stat. 624, related to liability for occupational taxes, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5145 was renumbered section 5734 of this title.
Another prior section 5145, act Aug. 16, 1954, ch. 736, 68A Stat. 625, related to “supply of stamps”, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5146 was renumbered section 5123 of this title.
Another prior section 5146, act Aug. 16, 1954, ch. 736, 68A Stat. 625, contained cross references to provisions respecting posting stamp in place of business, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5147, added Pub. L. 85–859, title II, § 201,
Another prior section 5147, act Aug. 16, 1954, ch. 736, 68A Stat. 626, made a cross reference to provision respecting keeping of list of special taxpayers for public inspection, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5148, added Pub. L. 108–357, title II, § 246(a),
Another prior section 5148 was renumbered section 5149 of this title, prior to repeal by Pub. L. 109–59.
Another prior section 5148, act Aug. 16, 1954, ch. 736, 68A Stat. 626, related to “Application of State laws”, prior to the general revision of this chapter by Pub. L. 85–859.
A prior section 5149, added Pub. L. 85–859, title II, § 201,
Another prior section 5149, act Aug. 16, 1954, ch. 736, 68A Stat. 626, related to “Application of subpart”, prior to the general revision of this chapter by Pub. L. 85–859.
Effective Date
Section effective