Application of tax in case of sales by other than manufacturer or importer
About This Law
/us/usc/t26/s4219
Title
26 — Internal Revenue Code
Chapter
STD/CH32
Release
119-84
Release Date
2026-04-17
Section Text
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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.)
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