26-U.S.C.-5821
§5821 – Making Tax
Pathway
Title 26 > Subtitle E > Chapter 53 > Subchapter A > Part III > Section 5821
Details
- Reference: Section 5821
- Legend: §5821 – Making Tax
- USCode Year: 2013
Provision Content
(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.)
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.
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.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-5801 in the Legal Encyclopedia: Excise Taxes
In this entry about 26-U.S.C.-5801, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.
Subchapter A – in the Legal Encyclopedia: Arms
In this entry about Subchapter A – , find legal reference material, bibliographies and premiere content related to arms in the American Encyclopedia of Law, presenting a comprehensive view of the United States arms-specific issues, written by authorities in the field.
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