Statute · United States Code
26 U.S.C. § 4181 — Imposition of tax
26 U.S.C. § 4181
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- litigation
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold: Pistols. Revolvers. Firearms (other than pistols and revolvers). Shells, and cartridges.
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold: Pistols. Revolvers. Firearms (other than pistols and revolvers). Shells, and cartridges.