§ 5801. Imposition of tax
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/usc/title-26/section-5801A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1)Importers and manufacturers: $1,000 a year or fraction thereof.
(2)Dealers: $500 a year or fraction thereof.
(b)Reduced rates of tax for small importers and manufacturers
(1)In general Paragraph
(1)of subsection
(a)shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection
(a)relates) are less than $500,000.
(2)Controlled group rules All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3)Certain rules to apply For purposes of paragraph (1), rules similar to the rules of subparagraphs
(B)and
(C)of section 448(c)(3) shall apply.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227; amended Pub. L. 100–203, title X, § 10512(g)(1), Dec. 22, 1987, 101 Stat. 1330–449.)
Connections49 cite this · traces to 2
Cited by 49 sections · top 38
U.S. Code
- § 921Definitions
- § 5845Definitions
- § 5861Prohibited acts
- § 5841Registration of firearms
- § 7901Findings; purposes
- § 5872Forfeitures
- § 5811Transfer tax
- § 80302Prohibitions
- § 5871Penalties
- § 5821Making tax
- § 5851Special (occupational) tax exemption
- § 6806Occupational tax stamps
- § 7273Penalties for offenses relating to special taxes
- § 5692Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]
- § 80305Availability of certain appropriations
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- Public Law 91–450to provide for the appointment of additional district judges, and for other purposes”, approved June 2, 1970 (Public Law 91–272; 84 Stat. 294), is amended by striking out the period at the end thereof and inserting in lieu thereof the following: “; however, nothing in this section shall impair the j
- Public Law 90–144
- Public Law 85–859
- Public Law 86–478
- Public Law 99–308To amend chapter 44 (relating to firearms) of title 18, United States Code, and for other purposes
- Public Law 100–201To authorize the acceptance of a donation of land for addition to Big Bend National Park, in the State of Texas
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- Rules and RegulationsFinal rule
- Proposed RulesNotice of proposed rulemaking
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- NoticesFinal rule
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- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsFinal rule
- Proposed RulesAdvance notice of proposed rulemaking; request for comments
- Rules and RegulationsFinal rule
CFR
- § 479.39Engaging in more than one business at the same location.
- § 479.38Engaging in business at more than one location.
- § 479.32aReduced rate of tax for small importers and manufacturers.
- § 479.48Failure to pay special (occupational) tax.
- § 479.191Applicability of other provisions of internal revenue laws.
Traces to 2 documents
U.S. Code
17 references not yet in our index
- Pub. L. 90–618, title II, § 201
- 82 Stat. 1227
- Pub. L. 100–203, title X, § 10512(g)(1)
- 101 Stat. 1330–449
- Aug. 16, 1954, ch. 736
- 68A Stat. 721
- Pub. L. 85–859, title II, § 203(a)
- 72 Stat. 1427
- Pub. L. 86–478, § 1
- 74 Stat. 149
- Pub. L. 90–618
- Pub. L. 100–203
- section 10512(h) of Pub. L. 100–203
- Pub. L. 90–618, title II, § 207
- 82 Stat. 1235
- Pub. L. 99–514, § 2
- 100 Stat. 2095
Citation graph
cites case law
§ 5801
Imposition of tax
U.S.C.×18
Fed. Reg.×17
Stat.×6
C.F.R.×5
Bills×3
Pub. L.Pub. L. 90–618, title II, § 201
Stat.82 Stat. 1227
Pub. L.Pub. L. 100–203, title X, § 10512(g)(1)
Stat.101 Stat. 1330–449
ActAug. 16, 1954, ch. 736
Cites 19 · showing 7Cited by 49 across 5 sources