{"data":{"id":"us/26-u.s.c.-4181","jurisdiction":"us","citation":"26 U.S.C. § 4181","heading":"Imposition of tax","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 32—MANUFACTURERS EXCISE TAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"b13cdc67a361375b18789073c4a078b11334b6dd689d8aab37b34ff8834f44d4","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4171-to-4173","next":"us/26-u.s.c.-4182"},"notice":"GroundRules: Original legal text. Not legal advice."}