CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS›Subchapter A— Taxes›PART III— TAX ON MAKING FIREARMS
§ 5821. Making 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 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.
(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(b), July 4, 2025, 139 Stat. 247.)
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