§ 5811. Transfer tax
348 words·~2 min read·
/usc/title-26/section-5811A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Rate There shall be levied, collected, and paid on firearms transferred a tax at the rate of—
(1)$200 for each firearm transferred in the case of a machinegun or a destructive device, and
(2)$0 for any firearm transferred which is not described in paragraph (1).
(b)By whom paid The tax imposed by subsection
(a)of this section shall be paid by the transferor.
(c)Payment The tax imposed by subsection
(a)of this section shall be payable by the appropriate stamps 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; Pub. L. 119–21, title VII, § 70436(a), July 4, 2025, 139 Stat. 247.)
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Cited by 12 sections · top 8
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14 references not yet in our index
- Pub. L. 90–618, title II, § 201
- 82 Stat. 1228
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- 139 Stat. 247
- Aug. 16, 1954, ch. 736
- 68A Stat. 722
- Pub. L. 85–859, title II, § 203(b)
- 72 Stat. 1427
- Pub. L. 86–478, § 2
- 74 Stat. 149
- Pub. L. 90–618
- Pub. L. 94–455
- section 207 of Pub. L. 90–618
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§ 5811
Transfer tax
Fed. Reg.×9
Stat.×2
C.F.R.×1
Pub. L.Pub. L. 90–618, title II, § 201
Stat.82 Stat. 1228
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Stat.139 Stat. 247
Cites 17 · showing 8Cited by 12 across 3 sources