StacksVerified U.S. regulatory reference

26 U.S.C. § 5132

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)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.
  2. (b)A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
  3. (c)For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.