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26 U.S.C. § 5132 — Prohibited purchases by dealers
Federal law — U.S. Code and appendices · legal_authorities
**(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 location: Title 26, Chapter 51, § 5132; chapter-051-distilled-spirits-wines-and-beer.md
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**(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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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this chapter—
(1) **Distilled spirits plant** — The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
(2) **Distilled spirits operation** — The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
(3) **Bonded premises** — The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
(4) **Distiller** — The term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
(5) **Processor**
(A) *In general* — The term “processor”, when used with respect to distilled spirits, means any person who—
(i) manufactures, mixes, or otherwise processes distilled spirits, or
(ii) manufactures any article.
(B) *Rectifier, bottler, etc., included* — The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6) **Certain operations not treated as processing** — In applying paragraph (5), there shall not be taken into account—
(A) *Operations as distiller* — Any process which is the operation of a distiller.
(B) *Mixing of taxpaid spirits for immediate
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Preservation and inspection of records** Any records or other documents required to be kept under this part or regulations issued pursuant thereto shall be preserved by the person required to keep such records or documents, as the Secretary may by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
**(b) Entry of premises for inspection** The Secretary may enter during business hours the premises (including places of storage) of any dealer for the purpose of inspecting or examining any records or other documents required to be kept by such dealer under this chapter or regulations issued pursuant thereto and any distilled spirits, wines, or beer kept or stored by such dealer on such premises.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5123
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of drawback** In the case of distilled spirits on which the tax has been paid or determined, and which have been used as provided in this subpart, a drawback shall be allowed on each proof gallon at a rate of $1 less than the rate at which the distilled spirits tax has been paid or determined.
**(b) Claims** Such drawback shall be due and payable quarterly upon filing of a proper claim with the Secretary; except that, where any person entitled to such drawback shall elect in writing to file monthly claims therefor, such drawback shall be due and payable monthly upon filing of a proper claim with the Secretary. The Secretary may require persons electing to file monthly drawback claims to file with him a bond or other security in such amount and with such conditions as he shall by regulations prescribe. Any such election may be revoked on filing of notice thereof with the Secretary. No claim under this subpart shall be allowed unless filed with the Secretary within the 6 months next succeeding the quarter in which the distilled spirits covered by the claim were used as provided in this subpart.
**(c) Allowance of drawback even where certain requirements not met**
(1) **In general** — No claim for drawback under this section shall be denied in the case of a failure to comply with any requirement imposed under this subpart or any rule or regulation issued thereunder upon the claimant’s establishing to the satisfaction of the Secretary that distilled spirits on which the tax has been paid or determined were in fact used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for beverage purposes.
(2) **Penalty**
(A) *In general* — In the case of a failure to comply with
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5114
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Federal law — U.S. Code and appendices · legal_authorities
For the purpose of ascertaining the correctness of any claim filed under this subpart, the Secretary is authorized to examine any books, papers, records, or memoranda bearing upon the matters required to be alleged in the claim, to require the attendance of the person filing the claim or of any officer or employee of such person or the attendance of any other person having knowledge in the premises, to take testimony with reference to any matter covered by the claim, and to administer oaths to any person giving such testimony.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Condition precedent to carrying on business** No person shall be engaged in or carry on any trade or business subject to tax under this subchapter until he has paid the special tax therefor.
**(b) Computation** All special taxes under this subchapter shall be imposed as of on the first day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following.
**(c) How paid**
(1) **Payment by return** — The special taxes imposed by this subchapter shall be paid on the basis of a return under such regulations as the Secretary shall prescribe.
(2) **Stamp denoting payment of tax** — After receiving a properly executed return and remittance of any special tax imposed by this subchapter, the Secretary shall issue to the taxpayer an appropriate stamp as a receipt denoting payment of the tax. This paragraph shall not apply in the case of a return covering liability for a past period.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5732
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Partners** Any number of persons doing business in partnership at any one place shall be required to pay but one special tax.
**(b) Different businesses of same ownership and location** Whenever more than one of the pursuits or occupations described in this subchapter are carried on in the same place by the same person at the same time, except as otherwise provided in this subchapter, the tax shall be paid for each according to the rates severally prescribed.
**(c) Businesses in more than one location**
(1) **Liability for tax** — The payment of a special tax imposed by this subchapter shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district.
(2) **Storage** — Nothing contained in paragraph (1) shall require a special tax for the storage of tobacco products and cigarette papers and tubes at a location other than the place where tobacco products and cigarette papers and tubes are sold or offered for sale.
(3) **Definition of place** — The term “place” as used in this section means the entire office, plant or area of the business in any one location under the same proprietorship; and passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises, shall not be deemed sufficient separation to require additional special tax, if the various divisions are otherwise contiguous.
**(d) Death or change of location** Certain persons, other than the person who has paid the special tax under this subchapter for the carrying on of any business at any place, may secure the right to carry on, without incurring additional special tax, the same business at the same place for the remai
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Federal law — U.S. Code and appendices · legal_authorities
The payment of any tax imposed by this subchapter for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on such trade or business within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes.
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Federal law — U.S. Code and appendices · legal_authorities
Every person claiming drawback under this subpart shall register annually with the Secretary; keep such books and records as may be necessary to establish the fact that distilled spirits received by him and on which the tax has been determined were used in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which were unfit for use for beverage purposes; and be subject to such rules and regulations in relation thereto as the Secretary shall prescribe to secure the Treasury against frauds.
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Federal law — U.S. Code and appendices · legal_authorities
Page 3181
TITLE 26—INTERNAL REVENUE CODE
§ 5132
11125(c) of Pub. L. 109–59, set out as an Effective Date
of 2005 Amendment note under section 5002 of this title.
SUBPART D—OTHER PROVISIONS
Sec.
5131.
Packaging distilled spirits for industrial uses.
5132.
Prohibited purchases by dealers.
Editorial Notes
PRIOR PROVISIONS
A prior subpart D, consisting of sections 5111 to 5117,
related to wholesale dealers in liquors or beer, prior to
repeal, except for sections 5114 and 5116, by Pub. L.
109–59, title XI, § 11125(a)(1)(C), (c), Aug. 10, 2005, 119
Stat. 1953, 1957, effective July 1, 2008, but inapplicable
to taxes imposed for periods before such date.
Another prior subpart D, consisting of sections 5111
to 5116, related to wholesale dealers, prior to the gen-
eral revision of this chapter by Pub. L. 85–859, title II,
§ 201, Sept. 2, 1958, 72 Stat. 1313.
A prior subpart E, consisting of sections 5121 to 5125,
related to retail dealers, prior to repeal, except for sec-
tion 5124, by Pub. L. 109–59, title XI, § 11125(a)(1)(D), (c),
Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008,
but inapplicable to taxes imposed for periods before
such date.
Another prior subpart E, consisting of sections 5121 to
5124, related to retail dealers, prior to the general revi-
sion of this chapter by Pub. L. 85–859, title II, § 201,
Sept. 2, 1958, 72 Stat. 1313.
A prior subpart F was redesignated subpart B of this
part.
Another prior subpart F, consisting of sections 5131 to
5134, related to nonbeverage domestic drawback claim-
ants, prior to the general revision of this chapter by
Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
A prior subpart G, consisting of sections 5141 to 5149,
related to general provisions, prior to repeal, except for
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5132
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