§ 5811. Transfer tax

• (a) 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) The tax imposed by subsection (a) of this section shall be paid by the transferor.
• (c) The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.