Cases: United States v. Thompson/Center Arms Co., 504 U.S. 505 (1992); Marshall v. United States, 422 F.2d 185 (5th Cir. 1970); Desimone v. United States, 423 F.2d 576 (2d Cir. 1970)
(a) Rate There shall be levied, collected, and paid upon the making of a firearm 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 upon the making of a firearm a tax at the rate of $200 for each firearm made.”
Cited by 2
(1) $200 for each firearm made in the case of a machinegun or a destructive device, and
Cited by 1
(2) $0 for any firearm made which is not described in paragraph (1).
(b) By whom paid The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.
(c) Payment The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.