26 USC 4181: Imposition of tax
Text contains those laws in effect on January 4, 1995
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,
Section Referred to in Other Sections
This section is referred to in sections 4182, 6091 of this title; title 15 section 2052; title 16 section 669b.