1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle D - Miscellaneous Excise Taxes
  4. Chapter 32 - MANUFACTURERS EXCISE TAXES
  5. Subchapter F - Special Provisions Applicable to Manufacturers Tax
  6. 26 USC § 4219
26 USC § 4219
Application of tax in case of sales by other than manufacturer or importer
October 30, 2020
USC

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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§ 4218 Use by manufacturer or importer considered sale
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§ 4220 to 4225 to 4225. Repealed. Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1282

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