{"data":{"id":"us/26-u.s.c.-5132","jurisdiction":"us","citation":"26 U.S.C. § 5132","heading":"Prohibited purchases by dealers","body":"(a) In generalExcept 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 dealersA limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors. (c) Penalty and forfeitureFor penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"1ca990db94937a2b8bedea59fb09424b6e9f8e0989c13280f0d7613c9075f4a6","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5131","next":"us/26-u.s.c.-5171"},"notice":"GroundRules: Original legal text. Not legal advice."}