Internal Revenue Code:Sec. 4219. Application of tax in case of sales by other than manufacturer or importer
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter F - Special Provisions Applicable to Manufacturers Tax
Statute
Sec. 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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 494.)
