Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 4181
Imposition of tax
Official textgovinfo.govlast amended
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.
Source: view the official text
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