
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4219]

 
                     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
        
    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.)
