26 U.S.C. § 5811 — Transfer tax
submitted 58 years ago by Pub. L. 90-618 to r/title-26-INTERNAL-REVENUE-CODE · 91 words · no verdicts yet
A firearm transfer is taxed at $200 if the firearm is a machinegun or destructive device and at $0 otherwise. The transferor pays the tax, using the stamps prescribed by the Secretary.
(a) Rate There must 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 must be paid by the transferor. (c) Payment The tax imposed by subsection (a) of this section must be payable by the appropriate stamps prescribed for payment by the Secretary*.
There shall be levied, collected, and paid on firearms transferred a tax at the rate of—
$200 for each firearm* transferred in the case of a machinegun* or a destructive device*, and
$0 for any firearm transferred which is not described in paragraph (1).
The tax imposed by subsection (a) of this section shall be paid by the transferor.
The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary*.
Source credit: (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–21, title VII, § 70436(a), July 4, 2025, 139 Stat. 247.)
- 1968Enacted · Pub. L. 90-618 · 82 Stat. 1228
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 2025Amended · Pub. L. 119-21 · 139 Stat. 247
A history note hasn’t been published yet. The record shows enactment by Pub. L. 90-618 on 1968-10-22.
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