Internal Revenue Code · 26 U.S.C.
§ 4219. Application of tax in case of sales by other than manufacturer or importer
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4219
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 76 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4219
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 32 MANUFACTURERS EXCISE TAXES
- Subchapter F Special Provisions Applicable to Manufacturers Tax
Nearby sections
- § 4216 Definition of price
- § 4217 Leases
- § 4218 Use by manufacturer or importer considered sale
- § 4219 Application of tax in case of sales by other than manufacturer or importer
- § 4220–4225 Repealed