119 STAT. 1956
PUBLIC LAW 109–59—AUG. 10, 2005
‘‘Subpart D—Other Provisions ‘‘Sec. 5131. Packaging distilled spirits for industrial uses. ‘‘Sec. 5132. Prohibited purchases by dealers.’’.
(11) Section 5116 is moved to subpart D of part II of subchapter A of chapter 51, inserted after the table of sections, redesignated as section 5131, and amended by inserting ‘‘(as defined in section 5121(c))’’ after ‘‘dealer’’ in subsection (a). (12) Subpart D of part II of subchapter A of chapter 51 is amended by adding at the end the following new section: ‘‘SEC. 5132. PROHIBITED PURCHASES BY DEALERS.
‘‘(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.’’.
(13) Subsection (b) of section 5002 is amended— (A) by striking ‘‘section 5112(a)’’ and inserting ‘‘section 5121(c)(3)’’, (B) by striking ‘‘section 5112’’ and inserting ‘‘section 5121(c)’’, and (C) by striking ‘‘section 5122’’ and inserting ‘‘section 5122(c)’’. (14) Subparagraph (A) of section 5010(c)(2) is amended by striking ‘‘section 5134’’ and inserting ‘‘section 5114’’. (15) Subsection (d) of section 5052 is amended to read as follows: ‘‘(d) BREWER.—For purposes of this chapter, the term ‘brewer’ means any person who brews beer or produces beer for sale. Such term shall not include any person who produces only beer exempt from tax under section 5053(e).’’. (16) The text of section 5182 is amended to read as follows: ‘‘For provisions requiring recordkeeping by wholesale liquor dealers, see section 5112, and by retail liquor dealers, see section 5122.’’.
(17) Subsection (b) of section 5402 is amended by striking ‘‘section 5092’’ and inserting ‘‘section 5052(d)’’. (18) Section 5671 is amended by striking ‘‘or 5091’’. (19)(A) Part V of subchapter J of chapter 51 is hereby repealed. (B) The table of parts for such subchapter J is amended by striking the item relating to part V. (20)(A) Sections 5142, 5143, and 5145 are moved to subchapter D of chapter 52, inserted after section 5731, redesignated as sections 5732, 5733, and 5734, respectively, and amended by striking ‘‘this part’’ each place it appears and inserting ‘‘this subchapter’’. (B) Section 5732, as redesignated by subparagraph (A), is amended by striking ‘‘(except the tax imposed by section 5131)’’ each place it appears.
26 USC 5691.
VerDate 14-DEC-2004
13:51 Oct 26, 2006
Jkt 039194
PO 00002
Frm 00813
Fmt 6580
Sfmt 6581
E:\PUBLAW\PUBL002.119
APPS06
PsN: PUBL002
�
