Sec. 1507. Imposition of tax on firearm silencers or firearm mufflers
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/bill/115/hr/3668/ih/section-1507·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 4181 of the Internal Revenue Code of 1986 is amended by adding at the end of the list relating to Articles taxable at 10 percent the following: Firearm silencers or firearm mufflers. . Section 4181 of such Code is amended by adding at the end the following: For purposes of this part, the terms firearm silencer and firearm muffler mean any device for silencing, muffling, or diminishing the report of a portable firearm. . Section 4181 of such Code is amended by striking other than pistols and revolvers and inserting other than articles taxable at 10 percent under this section .
Section 4182(b) of such Code is amended by striking firearms, pistols, revolvers, shells, and cartridges and inserting articles described in section 4181 and . Section 4182(c)(1) of such Code is amended by striking or firearm and inserting firearm, firearm silencer, or firearm muffler, . The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer in any calendar quarter beginning more than 90 days after the date of the enactment of this Act.