§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

(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 .)

Amendments

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

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.

Section Referred to in Other Sections

This section is referred to in sections 5113, 5125 of this title.