26 U.S. Code § 5811 - Transfer tax

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(a) Rate
There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845 (e) shall be at the rate of $5 for each such firearm transferred.
(b) By whom paid
The tax imposed by subsection (a) of this section shall be paid by the transferor.
(c) Payment
The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.


(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.)
Prior Provisions

A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(b), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 2, 74 Stat. 149, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

1976—Subsec. (c). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
Effective Date

Section effective on first day of first month following October 1968, see section 207 ofPub. L. 90–618, set out as a note under section 5801 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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