§5821. Making tax
Primary source
Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§5821. Making tax
(a) Rate
There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.
(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.
Editorial Notes
Prior Provisions
A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, §203(d), 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.
Amendments
1976—Subsec. (c). Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Statutory Notes and Related Subsidiaries
Effective Date
Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.
Legal Commentary (Cornell LII)
Editorial Notes
Prior Provisions
A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724 ; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(d) , 72 Stat. 1427 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618 .
Amendments
2025—Subsec. (a). Pub. L. 119–21 amended subsec. (a) generally. Prior to amendment, text read as follows: “There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.”
1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
Amendment by Pub. L. 119–21 applicable to calendar quarters beginning more than 90 days after July 4, 2025, see section 70436(d) of Pub. L. 119–21 , set out as a note under section 4182 of this title .
Effective Date
Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618 , set out as a note under section 5801 of this title .
Commentary sourced from Cornell Legal Information Institute (used per LII robots.txt with 10s crawl-delay).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.