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.
Limited retail dealers
A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
Penalty and forfeiture
For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.
Pub. L. 109–59, title XI, § 11125(b)(12)119 Stat. 1956(Added , , .)
Editorial Notes
Prior Provisions
section 5112 of this titleA prior section 5132 was renumbered .
act Aug. 16, 1954, ch. 73668A Stat. 623Pub. L. 85–859Another prior section 5132, , , related to registration and regulation of persons claiming drawback, prior to the general revision of this chapter by .
section 5113 of this titleA prior section 5133 was renumbered .
act Aug. 16, 1954, ch. 73668A Stat. 623Pub. L. 85–859Another prior section 5133, , , related to investigation of claims, prior to the general revision of this chapter by .
section 5114 of this titleA prior section 5134 was renumbered .
Aug. 16, 1954, ch. 73668A Stat. 623Mar. 30, 1955, ch. 18, § 3(b)(2)69 Stat. 15Mar. 29, 1956, ch. 115, § 3(b)(2)70 Stat. 67Pub. L. 85–12, § 3(b)(2)71 Stat. 10Pub. L. 85–475, § 3(b)(2)72 Stat. 259Pub. L. 85–859Another prior section 5134, acts , ; , ; , ; , , ; , , , related to drawbacks, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1346Pub. L. 109–59, title XI, § 11125(a)(1)(E)119 Stat. 1953A prior section 5141, added , , , related to registration, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 624Pub. L. 85–859Another prior section 5141, , , related to registration, prior to the general revision of this chapter by .
section 5732 of this titleA prior section 5142 was renumbered .
act Aug. 16, 1954, ch. 73668A Stat. 624Pub. L. 85–859Another prior section 5142, , , related to payment of tax, prior to the general revision of this chapter by .
section 5733 of this titleA prior section 5143 was renumbered .
act Aug. 16, 1954, ch. 73668A Stat. 624Pub. L. 85–859Another prior section 5143, , , 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, title II, § 20172 Stat. 1348Pub. L. 94–455, title XIX, § 1905(b)(3)(D)(i)90 Stat. 1822A prior section 5144, added , , , authorized and directed Secretary or his delegate to procure the necessary stamps for payment of special taxes and to make needful regulations relative thereto, prior to repeal by , , .
act Aug. 16, 1954, ch. 73668A Stat. 624Pub. L. 85–859Another prior section 5144, , , related to liability for occupational taxes, prior to the general revision of this chapter by .
section 5734 of this titleA prior section 5145 was renumbered .
act Aug. 16, 1954, ch. 73668A Stat. 625Pub. L. 85–859Another prior section 5145, , , related to “supply of stamps”, prior to the general revision of this chapter by .
section 5123 of this titleA prior section 5146 was renumbered .
act Aug. 16, 1954, ch. 73668A Stat. 625Pub. L. 85–859Another prior section 5146, , , 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, title II, § 20172 Stat. 1348Pub. L. 109–59, title XI, § 11125(a)(1)(E)119 Stat. 1953A prior section 5147, added , , , related to application of former subpart G, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 626Pub. L. 85–859Another prior section 5147, , , 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. 108–357, title II, § 246(a)118 Stat. 1448Pub. L. 109–59, title XI, § 11125(a)(1)(E)119 Stat. 1953A prior section 5148, added , , , related to suspension of occupational tax, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
section 5149 of this titlePub. L. 109–59Another prior section 5148 was renumbered , prior to repeal by .
act Aug. 16, 1954, ch. 73668A Stat. 626Pub. L. 85–859Another prior section 5148, , , related to “Application of State laws”, prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 20172 Stat. 1348Pub. L. 94–455, title XIX, § 1905(b)(3)(E)90 Stat. 1822Pub. L. 108–357, title II, § 246(a)118 Stat. 1448Pub. L. 109–59, title XI, § 11125(a)(1)(E)119 Stat. 1953A prior section 5149, added , , , § 5148; amended , , ; renumbered § 5149, , , , contained cross references to provisions imposing penalties, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
act Aug. 16, 1954, ch. 73668A Stat. 626Pub. L. 85–859Another prior section 5149, , , related to “Application of subpart”, prior to the general revision of this chapter by .
Statutory Notes and Related Subsidiaries
Effective Date
section 11125(c) of Pub. L. 109–59section 5002 of this titleSection effective , but inapplicable to taxes imposed for periods before such date, see , set out as an Effective Date of 2005 Amendment note under .