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26 U.S.C. § 5811 — Transfer tax
Federal law — U.S. Code and appendices · legal_authorities
**(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.
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Source location: Title 26, Chapter 53, § 5811; chapter-053-machine-guns-destructive-devices-and-certain-other-firearms.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Machine guns and short barrelled firearms** The tax imposed by section 4181 shall not apply to any firearm on which the tax provided by section 5811 has been paid. For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.
**(b) Sales to defense department** No firearms, pistols, revolvers, shells, and cartridges purchased with funds appropriated for the military department shall be subject to any tax imposed on the sale or transfer of such articles.
**(c) Small manufacturers, etc.**
(1) **In general** — The tax imposed by section 4181 shall not apply to any pistol, revolver, or firearm described in such section if manufactured, produced, or imported by a person who manufactures, produces, and imports less than an aggregate of 50 of such articles during the calendar year.
(2) **Controlled groups** — All persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of paragraph (1).
**(d) Records** Notwithstanding the provisions of sections 922(b)(5) and 923(g) of title 18, United States Code, no person holding a Federal license under chapter 44 of title 18, United States Code, shall be required to record the name, address, or other information about the purchaser of shotgun ammunition, ammunition suitable for use only in rifles generally available in commerce, or component parts for the aforesaid types of ammunition.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4182
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1) Importers and manufacturers: $1,000 a year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
**(b) Reduced rates of tax for small importers and manufacturers**
(1) **In general** — Paragraph (1) of subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
(2) **Controlled group rules** — All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) **Certain rules to apply** — For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5801
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Federal law — U.S. Code and appendices · legal_authorities
Page 3283
TITLE 26—INTERNAL REVENUE CODE
§ 5821
A prior section 5803, act Aug. 16, 1954, ch. 736, 68A
Stat. 722, made a cross reference to section 5812 ex-
empting certain transfers, prior to the general revision
of this chapter by Pub. L. 90–618.
AMENDMENTS
1994—Pub. L. 103–322 inserted after first sentence ‘‘An
individual required to register under this section shall
include a photograph and fingerprints of the individual
with the initial application.’’
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.
PART II—TAX ON TRANSFERRING
FIREARMS
Sec.
5811.
Transfer tax.
5812.
Transfers.
Editorial Notes
PRIOR PROVISIONS
A prior part II consisted of sections 5811 to 5814, prior
to the general revision of this chapter by Pub. L. 90–618,
title II, § 201, Oct. 22, 1968, 82 Stat. 1227.
§ 5811. Transfer tax
(a) Rate
There shall be levied, collected, and paid on
firearms transferred a tax at the rate of $200 for
each firearm transferred, except, the transfer
tax on any firearm classified as any other weap-
on under section 5845(e) shall be at the rate of $5
for each such firearm transferred.
(b) By whom paid
The tax imposed by subsection (a) of this sec-
tion shall be paid by the transferor.
(c) Payment
The tax imposed by subsection (a) of this sec-
tion shall be payable by the appropriate stamps
prescribed for payment by the Secretary.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1228; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A
Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(b),
72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 2, 74 Stat. 149,
consiste
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5811
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