2020 US Code
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 II - Tax on Transferring Firearms
Sec. 5811 - Transfer tax
| 26 U.S.C. § 5811 (2020) |
| §5811. Transfer tax |
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(a) Rate
There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred. (b) By whom paidThe tax imposed by subsection (a) of this section shall be paid by the transferor. (c) PaymentThe tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary. |
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(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.) |
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PRIOR PROVISIONS
A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, §203(b), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, §2, 74 Stat. 149, 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. |
| United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 II - TAX ON TRANSFERRING FIREARMS Sec. 5811 - Transfer tax |
| section 5811 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
| 72 Stat. 1427 74 Stat. 149 82 Stat. 1228 90 Stat. 1834 |
| Public Law 85-859, Public Law 86-478, Public Law 90-618, Public Law 94-455 |
