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26 U.S.C. § 5821

Title 26Chapter 53Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 5821. Making tax

  • (a) There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.
  • (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.

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