CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS›Subchapter A— Taxes›PART II— TAX ON TRANSFERRING FIREARMS

§ 5811. Transfer tax

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

(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.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–21, title VII, § 70436(a), July 4, 2025, 139 Stat. 247.)

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▸Contents — 26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

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