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► 26 U.S.C. § 5811 26 u.s.c. · machine guns, destructive devices, and c · title 26
26 U.S.C. § 5811
Transfer tax
Title 26 USC
● ACTIVE
Ch. 53
Jurisdiction Federal — United States
Chapter MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-99A500
► 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 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 From the U.S. Government Publishing Office, www.gpo.gov

§5811. Transfer tax

(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 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.

(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.)

Editorial Notes

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.

Amendments 1976—Subsec. (c). Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Statutory Notes and Related Subsidiaries

Effective Date Section 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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 5811 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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← 26 U.S.C. § 5802 26 U.S.C. § 5812 →
Chapter 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
26 U.S.C. § 580126 U.S.C. § 580226 U.S.C. § 581126 U.S.C. § 581226 U.S.C. § 582126 U.S.C. § 582226 U.S.C. § 584126 U.S.C. § 584226 U.S.C. § 584326 U.S.C. § 584426 U.S.C. § 584526 U.S.C. § 584626 U.S.C. § 584726 U.S.C. § 584826 U.S.C. § 584926 U.S.C. § 585126 U.S.C. § 585226 U.S.C. § 585326 U.S.C. § 585426 U.S.C. § 586126 U.S.C. § 587126 U.S.C. § 5872
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 5811
Status
● ACTIVE
Chapter
53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-99A500
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Internal Revenue Code — 26 U.S.C. § 5811