Statute · United States Code
26 U.S.C. § 5821 — Making tax
26 U.S.C. § 5821
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(a) Rate There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of— (1) $200 for each firearm made in the case of a machinegun or a destructive device, and (2) $0 for any firearm made 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 person making the firearm. (c) Payment The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.
Citator
26 U.S.C. § 5821 — Making 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 upon the making of a firearm a tax at the rate of— (1) $200 for each firearm made in the case of a machinegun or a destructive device, and (2) $0 for any firearm made 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 person making the firearm. (c) Payment The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.