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§5801 — Imposition of tax

39 cases·6 followed·3 overruled·30 cited—15% support

Statute Text — 26 U.S.C. §5801

(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.

39 Citing Cases

Firearms Regulatory Accountability Coalition, Inc. v. Merrick B. Garland 112 F.4th 507 · Cir.
United States v. Musso 914 F.3d 26 · Cir.
United States v. Thomas Edward Uzenski 434 F.3d 690 · Cir.
United States v. Lim, Modina · Cir.
Sig Sauer, Inc. v. Brandon 826 F.3d 598 · Cir.
United States v. Ronald White, Jr. 915 F.3d 1195 · Cir.
Aposhian v. Barr 958 F.3d 969 · Cir.
United States v. Modina Lim 444 F.3d 910 · Cir.
Ocean State Tactical, LLC v. State of Rhode Island 95 F.4th 38 · Cir.
American Arms International v. Herbert 563 F.3d 78 · Cir.
United States v. Jamond Rush 130 F.4th 633 · Cir.
United States v. Jamond Rush · Cir.
United States v. Amos 501 F.3d 524 · Cir.
United States v. Springer 609 F.3d 885 · Cir.
United States v. Uzenski · Cir.
United States v. Thompson · Cir.
United States v. Wynn · Cir.
United States v. Amos · Cir.
United States v. Introcaso · Cir.
United States v. Junior Menteer · Cir.
United States v. Diaz-Diaz 327 F.3d 410 · Cir.
United States v. One (1) Palmetto State Armory PA-15 MacHinegun Receiver/Frame 822 F.3d 136 · Cir.
United States v. Austin DeCoster 828 F.3d 626 · Cir.
United States v. Sheehan · Cir.
United States v. Cox 906 F.3d 1170 · Cir.
United States v. Vahan Kelerchian 937 F.3d 895 · Cir.
United States v. Vahan Kelerchian · Cir.
Aposhian v. Wilkinson 989 F.3d 890 · Cir.
United States v. Shaw 670 F.3d 360 · Cir.
United States v. Minor 31 F.4th 9 · Cir.
Garrett Kajmowicz v. Matthew Whitaker 42 F.4th 138 · Cir.
United States v. York 600 F.3d 347 · Cir.
United States v. Junior C. Menteer 350 F.3d 767 · Cir.
United States v. Rufus A. Thompson III Gregory Potter 361 F.3d 918 · Cir.
United States v. Demetrius Wynn 365 F.3d 546 · Cir.
United States v. Sheehan 838 F.3d 109 · Cir.
John Roe v. Steven Dettelbach 59 F.4th 255 · Cir.
Bryan Range v. Attorney General United States 69 F.4th 96 · Cir.
Mock v. Garland 75 F.4th 563 · Cir.