26 U.S. Code § 5821 - Making tax

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(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.
(c) Payment
The tax imposed by subsection (a) of this section shall be payable by the stamp 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 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. 94–455struck 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.


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