26 U.S.C. § 5117
Section 5117 · Prohibited purchases by dealers
Amended 3 times on record
Applied in 6 court decisions — leading case White v. United States (1968)
Most recently applied in 578 F. Supp. 402 - United States v. One 1976 Lincoln Continental Mark IV (February 1984)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
For penalty and forfeiture provisions applicable to violation of subsection (a), see sections 5687 and 7302.
Except as provided in subsection (b) or by the Secretary, during the suspension period (as defined in section 5148) it shall be unlawful for any dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep records under section 5114.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Repeal of Section
Pub. L. 109–59, title XI, §11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed.
Amendments
2004—Subsec. (d). Pub. L. 108–357 added subsec. (d).
1976—Subsecs. (b), (c). Pub. L. 94–455 added subsec. (b) and redesignated former subsec. (b) as (c).
Effective Date of 2004 Amendment
Pub. L. 108–357, title II, §246(d), Oct. 22, 2004, 118 Stat. 1449, provided that: “The amendments made by this section [enacting section 5148 of this title, renumbering former section 5148 of this title as section 5149 of this title, and amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].”
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.