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2018 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 32 - Manufacturers Excise Taxes
Subchapter D - Recreational Equipment
Part III - Firearms
Sec. 4181 - Imposition of tax
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| 26 U.S.C. § 4181 (2018) |
| §4181. Imposition of tax |
|
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. Firearms (other than pistols and revolvers). Shells, and cartridges. |
|
(Aug. 16, 1954, ch. 736, 68A Stat. 490.) |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter D - Recreational Equipment PART III - FIREARMS Sec. 4181 - Imposition of tax |
| section 4181 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
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