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Federal law — U.S. Code and appendices · legal_authorities
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4181
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Source file: Laws/federal/codes/united-states-code/title-26/section-4181-imposition-of-tax--666e4f0310.md
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Source location: Title 26, Chapter 32, § 4181; chapter-032-manufacturers-excise-taxes.md
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In this chapter: (1) **Appropriate Congressional committees** — The term “appropriate Congressional committees” means the Committee on Energy and Commerce of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate. (2) **Children’s product** — The term “children’s product” means a consumer product designed or intended primarily for children 12 years of age or younger. In determining whether a consumer product is primarily intended for a child 12 years of age or younger, the following factors shall be considered: (A) A statement by a manufacturer about the intended use of such product, including a label on such product if such statement is reasonable. (B) Whether the product is represented in its packaging, display, promotion, or advertising as appropriate for use by children 12 years of age or younger. (C) Whether the product is commonly recognized by consumers as being intended for use by a child 12 years of age or younger. (D) The Age Determination Guidelines issued by the Commission staff in September 2002, and any successor to such guidelines. (3) **Commerce** — The term “commerce” means trade, traffic, commerce, or transportation— (A) between a place in a State and any place outside thereof, or (B) which affects trade, traffic, commerce, or transportation described in subparagraph (A). (4) **Commission** — The term “Commission” means the Consumer Product Safety Commission, established by [section 2053 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section2053&num=0&edition=prelim). (5) **Consumer product** — The term “consumer product” means any article, or component part thereof, produced or distributed (i) for sale to a consumer for use in
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 2052
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Federal law — U.S. Code and appendices · legal_authorities
As used in this chapter: (1) the 11 So in original. Probably should be capitalized. term “Administrator” means the Administrator of the Environmental Protection Agency. (2) (A) Except as provided in subparagraph (B), the term “chemical substance” means any organic or inorganic substance of a particular molecular identity, including— (i) any combination of such substances occurring in whole or in part as a result of a chemical reaction or occurring in nature, and (ii) any element or uncombined radical. (B) Such term does not include— (i) any mixture, (ii) any pesticide (as defined in the Federal Insecticide, Fungicide, and Rodenticide Act [[7 U.S.C. 136](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section136&num=0&edition=prelim) et seq.]) when manufactured, processed, or distributed in commerce for use as a pesticide, (iii) tobacco or any tobacco product, (iv) any source material, special nuclear material, or byproduct material (as such terms are defined in the Atomic Energy Act of 1954 [[42 U.S.C. 2011](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section2011&num=0&edition=prelim) et seq.] and regulations issued under such Act), (v) any article the sale of which is subject to the tax imposed by section 4181 of the Internal Revenue Code of 1986 [[26 U.S.C. 4181](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4181&num=0&edition=prelim)] (determined without regard to any exemptions from such tax provided by section 4182 or 4221 or any other provision of such Code) and any component of such an article (limited to shot shells, cartridges, and components of shot shells and cartridges), and (vi) any food, food additive, drug, cosmetic, or device (as suc
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 2602
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** (1) An amount equal to all revenues accruing each fiscal year (beginning with the fiscal year 1975) from any tax imposed on specified articles by sections 4161(b) and 4181 of title 26, shall, subject to the exemptions in section 4182 of such title, be covered into the Federal aid to wildlife restoration fund in the Treasury (hereinafter referred to as the “fund”) and is authorized to be appropriated and made available until expended to carry out the purposes of this chapter. So much of such appropriations apportioned to any State for any fiscal year as remains unexpended at the close thereof is authorized to be made available for expenditure in that State until the close of the succeeding fiscal year. Any amount apportioned to any State under the provisions of this chapter which is unexpended or unobligated at the end of the period during which it is available for expenditure on any project is authorized to be made available for expenditure by the Secretary of the Interior in carrying out the provisions of the Migratory Bird Conservation Act [[16 U.S.C. 715](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section715&num=0&edition=prelim) et seq.]. (2) There is established in the Federal aid to wildlife restoration fund a subaccount to be known as the “Wildlife Conservation and Restoration Account”. There are authorized to be appropriated for the purposes of the Wildlife Conservation and Restoration Account $50,000,000 in fiscal year 2001 for apportionment in accordance with this chapter to carry out State wildlife conservation and restoration programs. Further, interest on amounts transferred shall be treated in a manner consistent with [16 U.S.C. 669(b)(1)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-se
Source: Supplied U.S. Code snapshot — release unconfirmed · 16 U.S.C. § 669b
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Federal law — U.S. Code and appendices · legal_authorities
No person shall make a firearm unless he has (a) filed with the Secretary a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary; (b) paid any tax payable on the making and such payment is evidenced by the proper stamp affixed to the original application form; (c) identified the firearm to be made in the application form in such manner as the Secretary may by regulations prescribe; (d) identified himself in the application form in such manner as the Secretary may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; and (e) obtained the approval of the Secretary to make and register the firearm and the application form shows such approval. Applications shall be denied if the making or possession of the firearm would place the person making the firearm in violation of law.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5822
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Federal law — U.S. Code and appendices · legal_authorities
Page 2927 TITLE 26—INTERNAL REVENUE CODE § 4182 shall also apply in cases (not described in paragraph (1)) in which intermediaries or other devices are used for purposes of reducing the amount of the tax imposed by section 4161(a). (Added Pub. L. 98–369, div. A, title X, § 1015(b), July 18, 1984, 98 Stat. 1017; amended Pub. L. 99–514, title II, § 201(d)(7)(C), (12), title XVIII, § 1878(b), Oct. 22, 1986, 100 Stat. 2141, 2142, 2903; Pub. L. 108–357, title III, § 334(a), (b), Oct. 22, 2004, 118 Stat. 1478.) Editorial Notes AMENDMENTS 2004—Subsec. (a)(8) to (10). Pub. L. 108–357, § 334(a), in- serted ‘‘and’’ at end of par. (8), substituted a period for ‘‘, and’’ at end of par. (9), and struck out par. (10) which read as follows: ‘‘sonar devices suitable for finding fish.’’ Subsecs. (b), (c). Pub. L. 108–357, § 334(b), redesignated subsec. (c) as (b) and struck out heading and text of former subsec. (b). Text read as follows: ‘‘For purposes of this part, the term ‘sonar device suitable for finding fish’ shall not include any sonar device which is— ‘‘(1) a graph recorder, ‘‘(2) a digital type, ‘‘(3) a meter readout, or ‘‘(4) a combination graph recorder or combination meter readout.’’ 1986—Subsec. (a)(6)(I). Pub. L. 99–514, § 1878(b), amend- ed subpar. (I) generally, substituting ‘‘hook’’ for ‘‘hood’’. Subsec. (c)(3). Pub. L. 99–514, § 201(d)(7)(C), (12), made identical amendments, substituting ‘‘section 465(b)(3)(C)’’ for ‘‘section 168(e)(4)(D)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108–357, title III, § 334(c), Oct. 22, 2004, 118 Stat. 1478, provided that: ‘‘The amendments made this sec- tion [amending this section] shall apply to articles sold by the manufacturer, producer, or importer after D
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4181
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