26Title 26The US tax code, read & explained

26 U.S.C. § 5811

§ 5811. Transfer tax

95 words · amended 2 times · cited by 4 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Changed by the 2025 tax law

Added in 1968 by the Public Law 90-618. Last changed July 4, 2025 by the One Big Beautiful Bill Act (2025).

Every change, newest first (3)
  1. July 4, 2025One Big Beautiful Bill Act (2025)
  2. October 4, 1976Tax Reform Act of 1976
  3. October 22, 1968Public Law 90-618 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) Rate
  2. (b) By whom paid
  3. (c) Payment
(a) Rate

There shall be levied, collected, and paid on firearms transferred a tax at the rate of—

(1)

$200 for each firearm transferred in the case of a machinegun or a destructive device, and

(2)

$0 for any firearm transferred which is not described in paragraph (1).

(b) By whom paid

The tax imposed by subsection (a) of this section shall be paid by the transferor.

(c) Payment

The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.