Sec. 112029. Modification of treatment of silencers
171 words·~1 min read·
/bill/119/hr/1/eh/section-112029·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 5845(a) is amended by striking
(7)any silencer and all that follows through ; and
(8)and inserting and
(7). Section 5811(a) is amended to read as follows: There shall be levied, collected, and paid on firearms transferred a tax at the rate of— $5 for each firearm transferred in the case of a weapon classified as any other weapon under section 5845(e), $0 for each firearm transferred in the case of a silencer (as defined in section 921 of title 18, United States Code), and $200 for any other firearm transferred. . Section 5821(a) is amended to read as follows: There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of— $0 for each silencer (as defined in section 921 of title 18, United States Code) made, and $200 for any other firearm made. . The amendments made by this section shall apply to calendar quarters beginning more than 90 days after the date of the enactment of this Act.