Cases: Zwak v. United States, 848 F.2d 1179 (11th Cir. 1988); United States v. Alverson, 666 F.2d 341 (9th Cir. 1982); Varitimos v. United States, 404 F.2d 1030 (1st Cir. 1968)
(a) Rate There shall be levied, collected, and paid on firearms transferred a tax at the rate of—
Amended 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21 amended subsec. (a) generally. Prior to amendment, text read as follows: “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.”
Cited by 2
(1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and
Cited by 1
(2) $0 for any firearm transferred which is not described in paragraph (1).
Cited by 1
(b) By whom paid The tax imposed by subsection (a) of this section shall be paid by the transferor.
(c) Payment The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.