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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
View all text of Subpart D [§ 5131 - § 5132]
U.S. Code
Notes
§ 5132.
Prohibited purchases by dealers
(a)
In general
(b)
Limited retail dealers
(c)
Penalty and forfeiture
(Added
Pub. L. 109–59, title XI, § 11125(b)(12)
,
Aug. 10, 2005
,
119 Stat. 1956
.)