26Title 26The US tax code, read & explained

26 U.S.C. § 5821

§ 5821. Making tax

100 words · amended 2 times · cited by 2 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 upon the making of a firearm a tax at the rate of—

(1)

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

(2)

$0 for any firearm made 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 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.