26 U.S.C. § 5821
Making tax
# (a) Rate
There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of— (1) $200 for each firearm made in the case of a machinegun or a destructive device, and (2) $0 for any firearm made which is not described in paragraph (1).
# (b) By whom paid
The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.
# (c) Payment
The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.
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