26-U.S.C.-4219
§4219 – Application of Tax In Case of Sales By Other Than Manufacturer Or Importer
Pathway
Title 26 > Subtitle D > Chapter 32 > Subchapter F > Section 4219
Details
- Reference: Section 4219
- Legend: §4219 – Application of Tax In Case of Sales By Other Than Manufacturer Or Importer
- USCode Year: 2013
Provision Content
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.)
U.S. Encyclopedia of Law Coverage
26-U.S.C.-4182 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-4182, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
Subchapter D – in the Legal Encyclopedia: Manufacturers Excise Taxes
In this entry about Subchapter D – , find legal reference material, bibliographies and premiere content related to manufacturers excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States manufacturers excise taxes-specific issues, written by authorities in the field.
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