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► 26 U.S.C. § 5821 26 u.s.c. · machine guns, destructive devices, and c · title 26
26 U.S.C. § 5821
Making 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-D888CC
► 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 III - TAX ON MAKING FIREARMS Sec. 5821 - Making tax From the U.S. Government Publishing Office, www.gpo.gov

§5821. Making tax

(a) Rate There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made. (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.

(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 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, §203(d), 72 Stat. 1427, 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. § 5821 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. § 5812 26 U.S.C. § 5822 →
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. § 5821
Status
● ACTIVE
Chapter
53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-D888CC
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 5821