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2017 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 32 - Manufacturers Excise Taxes
Subchapter F - Special Provisions Applicable to Manufacturers Tax
Sec. 4219 - Application of tax in case of sales by other than manufacturer or importer
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26 U.S.C. § 4219 (2017) |
ยง4219. Application of tax in case of sales by other than manufacturer or importer |
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.) |
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter F - Special Provisions Applicable to Manufacturers Tax Sec. 4219 - Application of tax in case of sales by other than manufacturer or importer |
section 4219 |
2017 |
January 12, 2018 |
No |
standard |
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