U.S. Code
Regulations
Constitution
Journal
Apps
Regulations
U.S. Code
Regulations
menu
Regulations
All Titles
title 26
Internal Revenue
chapter I-i17
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 48
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
subpart M
Subpart M—Special Provisions Applicable to Manufacturers Taxes
subjgrp 16
Application of Tax in Case of Sales by Other Than Manufacturer or Importer
Subjgrp 16. Application of Tax in Case of Sales by Other Than Manufacturer or Importer
§ 48.4219-1 - Sales of taxable articles by a person other than the manufacturer, producer, or importer.
