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26 U.S.C. § 4219 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4219. Application of tax in case of sales by other than manufacturer or importer

Current as of January 01, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - 26 U.S.C. § 4219 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4219. Application of tax in case of sales by other than manufacturer or importer - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-4219/

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