FEDERAL · 26 U.S.C. · Chapter 32
Application of tax in case of sales by other than manufacturer or importer
Current through Pub. L. 119-102
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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26 U.S.C. § 4219 (Application of tax in case of sales by other than manufacturer or importer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Slavenburg Corp. v. United States
207 F. Supp. 314 (S.D. New York, 1962)
Chemence Medical Products, Inc. v. Medline Industries, Inc.
989 F. Supp. 2d 1349 (N.D. Georgia, 2013)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 494.)