26 U.S. Code § 4181 - Imposition of tax
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There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
Firearms (other than pistols and revolvers).
Shells, and cartridges.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 490.)