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26 U.S.C. § 4181

Imposition of tax

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 4181, Imposition of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463393
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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.

Legislative history

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