Skip to content

26 U.S.C. § 5821

Title 26 Chapter 53 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
Sections in this chapter

§ 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.

Change History

No amendments tracked yet for this section.

Change history will appear here automatically when the pipeline detects modifications between US Code release points.