26 U.S.C. § 5811
Transfer tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 5811, Transfer tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463873
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Full text
There shall be levied, collected, and paid on firearms transferred a tax at the rate of—
The tax imposed by subsection (a) of this section shall be paid by the transferor.
The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.