§ 5821. Making tax

• (a) 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) The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.
• (c) The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.