26 USC 4181: Imposition of tax
Text contains those laws in effect on May 4, 2024
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.