§5811 — Transfer tax

16 cases·3 followed·1 distinguished·12 cited—19% support

Statute Text — 26 U.S.C. §5811

(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.

16 Citing Cases

United States v. Cox 906 F.3d 1170 · Cir.

United States v. Lim, Modina · Cir.

Sig Sauer, Inc. v. Brandon 826 F.3d 598 · Cir.

United States v. Modina Lim 444 F.3d 910 · Cir.

Firearms Regulatory Accountability Coalition, Inc. v. Merrick B. Garland 112 F.4th 507 · Cir.

United States v. Jamond Rush 130 F.4th 633 · Cir.

United States v. Jamond Rush · Cir.

United States v. Peterson · Cir.

United States v. Kittson · Cir.

United States v. Peterson · Cir.

United States v. Moses 513 F.3d 727 · Cir.

United States v. Thompson · Cir.

United States v. Moses, Christopher · Cir.

United States v. Rufus A. Thompson III Gregory Potter 361 F.3d 918 · Cir.

Mock v. Garland 75 F.4th 563 · Cir.