# § 5132. Prohibited purchases by dealers
**(a)** **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.
**(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 violations of subsection (a), see sections 5687 and 7302.
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**Source Credit**: (Added Pub. L. 109–59, title XI, § 11125(b)(12), Aug. 10, 2005, 119 Stat. 1956.)
## Editorial Notes
### Prior Provisions
A prior section 5132 was renumbered .
Another prior section 5132, , , related to registration and regulation of persons claiming drawback, prior to the general revision of this chapter by .
A prior section 5133 was renumbered .
Another prior section 5133, , , related to investigation of claims, prior to the general revision of this chapter by .
A prior section 5134 was renumbered .
Another prior section 5134, acts , ; , ; , ; , , ; , , , related to drawbacks, prior to the general revision of this chapter by .
A prior section 5141, added , , , related to registration, prior to repeal by , (c), , , 1957, effective , but inapplicable to taxes imposed for periods before such date.
Another prior section 5141, , , related to registration, prior to the general revision of this chapter by .
A prior section 5142 was renumbered .
Another prior section 5142, , , related to payment of tax, prior to the general revision of this chapter by .
A prior section 5143 was renumbered .
Another 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 .
A 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 , , .
Another prior section 5144, , , related to liability for occupational taxes, prior to the general revision of this chapter by .
A prior section 5145 was renumbered .
Another prior section 5145, , , related to “supply of stamps”, prior to the general revision of this chapter by .
A prior section 5146 was renumbered .
Another prior section 5146, , , contained cross references to provisions respecting posting stamp in place of business, prior to the general revision of this chapter by .
A 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.
Another 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 .
A 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.
Another prior section 5148 was renumbered , prior to repeal by .
Another prior section 5148, , , related to “Application of State laws”, prior to the general revision of this chapter by .
A 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.
Another 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 effective , but inapplicable to taxes imposed for periods before such date, see , set out as an Effective Date of 2005 Amendment note under .