26 U.S.C. § 5821 — Making tax
submitted 58 years ago by Pub. L. 90-618 to r/title-26-INTERNAL-REVENUE-CODE · 96 words · no verdicts yet
This section addresses Making tax. It sets out the duties, permissions, conditions, procedures, and limits stated in the section.
(a) Rate There must 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 must be paid by the person making the firearm.
(c) Payment The tax imposed by subsection (a) of this section must 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 in the case of a machinegun* or a destructive device*, and
$0 for any firearm made which is not described in paragraph (1).
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*.
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(b), 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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