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

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
(Aug. 16, 1954, ch. 736, 68A Stat. 494.) · 68A Stat. 494
Enacted · 26 U.S.C. § 4219
(Aug. 16, 1954, ch. 736, 68A Stat. 494.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 494.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

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