Files
Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

1.5 KiB

type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
type title description jurisdiction corpus kind title_number title_name chapter_number chapter_name section citation status release_point release_date source source_url source_identifier source_file source_hash raw_snapshot_hash text_hash retrieved_at confidence tags
LegalText 26 U.S.C. § 4219 Application of tax in case of sales by other than manufacturer or importer us united_states_code code_section 26 INTERNAL REVENUE CODE 32 MANUFACTURERS EXCISE TAXES 4219 26 U.S.C. § 4219 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s4219 data/legal/raw/us/code/title-26/usc26.xml 33463bf3db6ddb48bd7ff32cc526593942145619cbc56ccb9fa4c18c03e64eec a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 5e493ac6c933e82e830df8aede2664972a4a349297f71db554da667ec2be841f 2026-07-04 official
legal
us-code

26 U.S.C. § 4219 - Application of tax in case of sales by other than manufacturer or importer

Text

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.)