Statute · United States Code
26 U.S.C. § 5811 — Transfer tax
26 U.S.C. § 5811
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(a) Rate There shall be levied, collected, and paid on firearms transferred a tax at the rate of— (1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and (2) $0 for any firearm transferred which is not described in paragraph (1). (b) By whom paid The tax imposed by subsection (a) of this section shall be paid by the transferor. (c) Payment The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.
Citator
26 U.S.C. § 5811 — Transfer tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Rate There shall be levied, collected, and paid on firearms transferred a tax at the rate of— (1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and (2) $0 for any firearm transferred which is not described in paragraph (1). (b) By whom paid The tax imposed by subsection (a) of this section shall be paid by the transferor. (c) Payment The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.