26 U.S.C. § 5821

Section 5821 · Making tax

Current version, with additions and removals from the October 4, 1976 version.

Current — July 4, 2025

As of October 4, 1976

(a) Rate

There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.

(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.

(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.