[USC03] 26 USC 4181: Imposition of tax
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26 USC 4181: Imposition of tax Text contains those laws in effect on October 20, 2018
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 32-MANUFACTURERS EXCISE TAXESSubchapter D-Recreational EquipmentPART III-FIREARMS
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§4181. Imposition of tax

There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:

Articles taxable at 10 percent-

Pistols.

Revolvers.

Articles taxable at 11 percent-

Firearms (other than pistols and revolvers).

Shells, and cartridges.

(Aug. 16, 1954, ch. 736, 68A Stat. 490 .)