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

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A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

(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.

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.)

history & why it existsrecord from the source credit

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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