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► 26 U.S.C. § 4181 26 u.s.c. · manufacturers excise taxes · title 26
26 U.S.C. § 4181
Imposition of tax
Title 26 USC
● ACTIVE
Ch. 32
Jurisdiction Federal — United States
Chapter MANUFACTURERS EXCISE TAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-18BC57
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§4181. Imposition of tax

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.

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

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 4181 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 32 — MANUFACTURERS EXCISE TAXES
26 U.S.C. § 406126 U.S.C. § 406426 U.S.C. § 407126 U.S.C. § 407226 U.S.C. § 407326 U.S.C. § 408126 U.S.C. § 408226 U.S.C. § 408326 U.S.C. § 408426 U.S.C. § 410126 U.S.C. § 410226 U.S.C. § 410326 U.S.C. § 410426 U.S.C. § 410526 U.S.C. § 412126 U.S.C. § 413126 U.S.C. § 413226 U.S.C. § 416126 U.S.C. § 416226 U.S.C. § 417126 U.S.C. § 418126 U.S.C. § 418226 U.S.C. § 419126 U.S.C. § 4216
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 4181
Status
● ACTIVE
Chapter
32 — MANUFACTURERS EXCISE TAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-18BC57
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 4181