USC Subpart D

USC Subpart D
in effect

26 U.S.C. § 5131 Packaging distilled spirits for industrial uses

(a) GeneralThe Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section 5121(c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons. (b) Cross referenceFor provisions relating to containers of distilled spirits, see section 5206.

26 U.S.C. § 5132 Prohibited purchases by dealers

(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.