Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5811
Transfer tax
Official textgovinfo.govlast amended
# (a)
Rate There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred.
# (b)
By whom paid The tax imposed by subsection (a) of this section shall be paid by the transferor.
# (c)
Payment The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.
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Nearby sections (25 sections)
- 5733 · Provisions relating to liability for occupational taxes
- 5734 · Application of State laws
- 5741 · Records to be maintained
- 5751 · Purchase, receipt, possession, or sale of tobacco products and…
- 5752 · Restrictions relating to marks, labels, notices, and packages
- 5753 · Disposal of forfeited, condemned, and abandoned tobacco…
- 5754 · Restriction on importation of previously exported tobacco…
- 5761 · Civil penalties
- 5762 · Criminal penalties
- 5763 · Forfeitures
- 5801 · Imposition of tax
- 5802 · Registration of importers, manufacturers, and dealers
- 5811 · Transfer tax
- 5812 · Transfers
- 5821 · Making tax
- 5822 · Making
- 5841 · Registration of firearms
- 5842 · Identification of firearms
- 5843 · Records and returns
- 5844 · Importation
- 5845 · Definitions
- 5846 · Other laws applicable
- 5847 · Effect on other laws
- 5848 · Restrictive use of information
- 5849 · Citation of chapter