§ 5811. Transfer tax

• (a) There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred.
• (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.