2019 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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Citation 26 U.S.C. § 4181 (2019)
Section Name §4181. Imposition of tax
Section Text

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—



Articles taxable at 11 percent—

Firearms (other than pistols and revolvers).

Shells, and cartridges.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 490.)

Publication Title United States Code, 2018 Edition, Supplement 1, 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 D - Miscellaneous Excise Taxes
Subchapter D - Recreational Equipment
Sec. 4181 - Imposition of tax
Contains section 4181
Date 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition standard
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