# 26 U.S.C. § 4181: Imposition of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4181>. Cite pinpoints as 26 U.S.C. § 4181(a)(1).

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.

Articles taxable at 11 percent—

Firearms (other than pistols and revolvers).

Shells, and cartridges.

## Leading cases

- [Auto-Ordnance Corp. v. United States, 822 F.2d 1566 (Fed. Cir. 1987)](https://www.courtlistener.com/opinion/490946/auto-ordnance-corp-v-the-united-states/)
- [Service Armament Co. v. United States, 567 F.2d 377 (Ct. Cl. 1977)](https://www.courtlistener.com/opinion/8616980/service-armament-co-v-united-states/)
- [Mars Equipment Corp. v. United States, 437 F. Supp. 97 (N.D. Ill. 1977)](https://www.courtlistener.com/opinion/8861455/mars-equipment-corp-v-united-states/)

## Connections

Cites: none

Cited by: § 4182 Exemptions; § 6091 Place for filing returns or other documents

Derived from: 1939 § 2700; 1939 § 3407

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 490