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
- 2025-01-06
- Topic
- general
There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made. The tax imposed by subsection (a) of this section shall be paid by the person making the firearm. The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.
There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made. The tax imposed by subsection (a) of this section shall be paid by the person making the firearm. The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.