§ 5821. Making tax
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/usc/title-26/section-5821A 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 upon the making of a firearm a tax at the rate of—
(1)$200 for each firearm made in the case of a machinegun or a destructive device, and
(2)$0 for any firearm made 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 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; Pub. L. 119–21, title VII, § 70436(b), July 4, 2025, 139 Stat. 247.)
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- 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. 724
- Pub. L. 85–859, title II, § 203(d)
- 72 Stat. 1427
- Pub. L. 90–618
- Pub. L. 94–455
- section 207 of Pub. L. 90–618
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§ 5821
Making tax
Fed. Reg.×5
C.F.R.×1
Stat.×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 15 · showing 8Cited by 7 across 3 sources