26 U.S.C.
United States Code, 2007 Edition
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 - OCCUPATIONAL TAX
Subpart D - Wholesale Dealers
Sec. 5117 - Prohibited purchases by dealers
From the U.S. Government Publishing Office, www.gpo.gov

§5117. Prohibited purchases by dealers

(a) General

It shall be unlawful for any dealer to purchase distilled spirits for resale from any person other than—

(1) a wholesale dealer in liquors who has paid the special tax as such dealer to cover the place where such purchase is made; or

(2) a wholesale dealer in liquors who is exempt, at the place where such purchase is made, from payment of such tax under any provision of this chapter; or

(3) a person who is not required to pay special tax as a wholesale dealer in liquors.

(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 violation of subsection (a), see sections 5687 and 7302.

(d) Special rule during suspension period

Except as provided in subsection (b) or by the Secretary, during the suspension period (as defined in section 5148) it shall be unlawful for any dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep records under section 5114.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1343; amended Pub. L. 94–455, title XIX, §1905(a)(8), Oct. 4, 1976, 90 Stat. 1819; Pub. L. 108–357, title II, §246(b), Oct. 22, 2004, 118 Stat. 1448.)

Repeal of Section

Pub. L. 109–59, title XI, §11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed.

Amendments

2004—Subsec. (d). Pub. L. 108–357 added subsec. (d).

1976—Subsecs. (b), (c). Pub. L. 94–455 added subsec. (b) and redesignated former subsec. (b) as (c).

Effective Date of 2004 Amendment

Pub. L. 108–357, title II, §246(d), Oct. 22, 2004, 118 Stat. 1449, provided that: “The amendments made by this section [enacting section 5148 of this title, renumbering former section 5148 of this title as section 5149 of this title, and amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].”

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 of this title.