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26 U.S.C. 4181: Imposition of taxText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 32-MANUFACTURERS EXCISE TAXES
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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 .)