26-U.S.C.-4181

§4181 – Imposition of Tax

Pathway

Title 26 > Subtitle D > Chapter 32 > Subchapter D > Part III > Section 4181

Details

• Reference: Section 4181
• Legend: §4181 – Imposition of Tax
• USCode Year: 2013

Provision Content

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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4072 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-4072, 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.

22-U.S.C.-2797B in the Legal Encyclopedia: Arms

In this entry about 22-U.S.C.-2797B, 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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