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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 4219

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

Official textgovinfo.govlast amended

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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Nearby sections (25 sections)
  1. 4121 · Imposition of tax
  2. 4131 · Imposition of tax
  3. 4132 · Definitions and special rules
  4. 4161 · Imposition of tax
  5. 4162 · Definitions; treatment of certain resales
  6. 4171 · [§§4171 to 4173. Repealed. Pub. L. 89–44, title II, §205(b),…
  7. 4181 · Imposition of tax
  8. 4182 · Exemptions
  9. 4191 · [§4191. Repealed. Pub. L. 116–94, div. N, title I, §501(a), Dec.…
  10. 4216 · Definition of price
  11. 4217 · Leases
  12. 4218 · Use by manufacturer or importer considered sale
  13. 4219 · Application of tax in case of sales by other than manufacturer…
  14. 4220 · [§§4220 to 4225. Repealed. Pub. L. 85–859, title I, §119(a),…
  15. 4221 · Certain tax-free sales
  16. 4222 · Registration
  17. 4223 · Special rules relating to further manufacture
  18. 4224 · [§4224. Repealed. Pub. L. 89–44, title I, §101(b)(5), June 21,…
  19. 4225 · Exemption of articles manufactured or produced by Indians
  20. 4226 · [§4226. Repealed. Pub. L. 94–455, title XIX, §1904(a)(4), Oct.…
  21. 4227 · Cross reference
  22. 4231 · [§§4231 to 4234. Repealed. Pub. L. 89–44, title III, §301, June…
  23. 4241 · [§§4241 to 4243. Repealed. Pub. L. 89–44, title III, §301, June…
  24. 4251 · Imposition of tax
  25. 4252 · Definitions
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