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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 5811: Transfer tax

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

(a) RateThere 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 paidThe tax imposed by subsection (a) of this section shall be paid by the transferor. (c) PaymentThe tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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