§5821 — Making tax

6 cases·1 followed·5 cited—17% support

Statute Text — 26 U.S.C. §5821

(a)Rate

There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—

(1)

$200 for each firearm made in the case of a machinegun or a destructive device, and

(2)

$0 for any firearm made 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 person making the firearm.

(c)Payment

The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.

6 Citing Cases

Ken Paxton, Atty Gen v. Dettelbach 105 F.4th 708 · Cir.

United States v. Barnette · Cir.

United States v. Lim, Modina · Cir.

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

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

VanDerStok v. Garland 86 F.4th 179 · Cir.