Imposition of tax

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Miscellaneous Excise Taxes
  5. MANUFACTURERS EXCISE TAXES
  6. Recreational Equipment
  7. FIREARMS
  8. Imposition of tax

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§4181. Imposition of tax

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:

Articles taxable at 10 percent-

Pistols.

Revolvers.

Articles taxable at 11 percent-

Firearms (other than pistols and revolvers).

Shells, and cartridges.

(Aug. 16, 1954, ch. 736, 68A Stat. 490 .)


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