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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 4219

Application of tax in case of sales by other than manufacturer or importer

Ch. 32 — MANUFACTURERS EXCISE TAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 32
Statutory Text

26 U.S.C. § 4219 — Application of tax in case of sales by other than manufacturer or importer

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter F - Special Provisions Applicable to Manufacturers Tax Sec. 4219 - Application of tax in case of sales by other than manufacturer or importer From the U.S. Government Publishing Office, www.gpo.gov

§4219. Application of tax in case of sales by other than manufacturer or importer

In case any person acquires from the manufacturer, producer, or importer of an article, by operation of law or as a result of any transaction not taxable under this chapter, the right to sell such article, the sale of such article by such person shall be taxable under this chapter as if made by the manufacturer, producer, or importer, and such person shall be liable for the tax.

(Aug. 16, 1954, ch. 736, 68A Stat. 494.)

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-0ED73F
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boisestandard.org
Citation
26 U.S.C. § 4219
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The statutory text of 26 U.S.C. § 4219 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 4218 26 U.S.C. § 4220 →
Ch. 32 — MANUFACTURERS EXCISE TAXES
26 U.S.C. § 406126 U.S.C. § 406426 U.S.C. § 407126 U.S.C. § 407226 U.S.C. § 407326 U.S.C. § 408126 U.S.C. § 408226 U.S.C. § 408326 U.S.C. § 408426 U.S.C. § 410126 U.S.C. § 410226 U.S.C. § 410326 U.S.C. § 410426 U.S.C. § 410526 U.S.C. § 412126 U.S.C. § 413126 U.S.C. § 413226 U.S.C. § 416126 U.S.C. § 416226 U.S.C. § 417126 U.S.C. § 418126 U.S.C. § 418226 U.S.C. § 419126 U.S.C. § 421626 U.S.C. § 421726 U.S.C. § 421826 U.S.C. § 421926 U.S.C. § 422026 U.S.C. § 422126 U.S.C. § 4222
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 4219