United States Code · Section
§ 5132 — Prohibited Purchases By Dealers
26 U.S.C. § 5132
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(a) 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) A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
(c) For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.
Implementing Regulations
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§ 31.67 Persons returning liquors for credit, refund, or exchange.27 C.F.R. § 31.67
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§ 31.141 Unlawful purchases of distilled spirits.27 C.F.R. § 31.141