26 U.S.C. § 4181

Title 26 Chapter 32 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 4063
§ 4064
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§ 4084
§ 4101
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§ 4121
§ 4131
§ 4132
§ 4161
§ 4162
§ 4173
§ 4181
§ 4182
§ 4191
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§ 4221
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§ 4181. Imposition of tax

There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold: Articles taxable at 10 percent— Pistols. Revolvers. Articles taxable at 11 percent— Firearms (other than pistols and revolvers). Shells, and cartridges.

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