26 U.S.C. § 5821
Section 5821 · Making tax
This is § 201 of the Gun Control Act of 1968
Amended 3 times on record
Applied in 82 court decisions — leading case United States v. Thompson/Center Arms Co. (1992)
Most recently applied in Bondi v. Vanderstok (March 2025)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Editorial Notes
Prior Provisions
A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(d), 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.
Amendments
2025—Subsec. (a). Pub. L. 119–21 amended subsec. (a) generally. Prior to amendment, text read as follows: “There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.”
1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
Amendment by Pub. L. 119–21 applicable to calendar quarters beginning more than 90 days after July 4, 2025, see section 70436(d) of Pub. L. 119–21, set out as a note under section 4182 of this title.
Effective Date
Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.