26 U.S. Code § 5821 - Making tax
There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.
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 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.
1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.