2012 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 - 5891)
Chapter 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS (§§ 5801 - 5872)
Subchapter A - Taxes (§§ 5801 - 5822)
Part III - TAX ON MAKING FIREARMS (§§ 5821 - 5822)
Section 5821 - Making tax
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Subchapter A - Taxes PART III - TAX ON MAKING FIREARMS Sec. 5821 - Making tax |
| Contains | section 5821 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Added Pub. L. 90-618, title II, §201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834. |
| Statutes at Large References | 72 Stat. 1427 82 Stat. 1228 90 Stat. 1834 |
| Public Law References | Public Law 85-859, Public Law 90-618, Public Law 94-455 |
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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 paidThe tax imposed by subsection (a) of this section shall be paid by the person making the firearm.
(c) PaymentThe tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.
(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Prior ProvisionsA prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, §203(d), 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.
Amendments1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Effective DateSection effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.
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