Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5821
Making tax
Official textgovinfo.govlast amended
# (a)
Rate There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.
# (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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Nearby sections (25 sections)
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- 5821 · Making tax
- 5822 · Making
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- 5842 · Identification of firearms
- 5843 · Records and returns
- 5844 · Importation
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- 5847 · Effect on other laws
- 5848 · Restrictive use of information
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- 5851 · Special (occupational) tax exemption
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