US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 5801

Imposition of tax

(a)

General rule

On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1)
Importers and manufacturers: $1,000 a year or fraction thereof.
(2)
Dealers: $500 a year or fraction thereof.
(b)

Reduced rates of tax for small importers and manufacturers

(1)

In general

Paragraph (1) of subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.

(2)

Controlled group rules

All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).

(3)

Certain rules to apply

For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.

Pub. L. 90–618, title II, § 20182 Stat. 1227Pub. L. 100–203, title X, § 10512(g)(1)101 Stat. 1330–449(Added , , ; amended , , .)

Editorial Notes

Prior Provisions

Aug. 16, 1954, ch. 73668A Stat. 721Pub. L. 85–859, title II, § 203(a)72 Stat. 1427Pub. L. 86–478, § 174 Stat. 149Pub. L. 90–618A prior section 5801, acts , ; , , ; , , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

Amendments

Pub. L. 100–2031987— substituted “Imposition of tax” for “Tax” in section catchline and amended text generally. Prior to amendment, text read as follows: “On first engaging in business and thereafter on or before the first day of July of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:

“(1) Importers.—$500 a year or fraction thereof;

“(2) Manufacturers.—$500 a year or fraction thereof;

“(3) Dealers.—$200 a year or fraction thereof.

Except an importer, manufacturer, or dealer who imports, manufactures, or deals in only weapons classified as ‘any other weapon’ under section 5845(e), shall pay a special (occupational) tax for each place of business at the following rates: Importers, $25 a year or fraction thereof; manufacturers, $25 a year or fraction thereof; dealers, $10 a year or fraction thereof.”

Statutory Notes and Related Subsidiaries

Effective Date of 1987 Amendment

Pub. L. 100–203section 10512(h) of Pub. L. 100–203section 5111 of this titleAmendment by effective , see , set out as a note under .

Effective Date

Pub. L. 90–618, title II, § 20782 Stat. 1235Pub. L. 99–514, § 2100 Stat. 2095

“(a)
Section 201 of this title [enacting this chapter] shall take effect on the first day of the first month following the month in which it is enacted [October 1968].
“(b)
Notwithstanding the provisions of subsection (a) or any other provision of law, any person possessing a firearm as defined in section 5845(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by this title) which is not registered to him in the National Firearms Registration and Transfer Record shall register each firearm so possessed with the Secretary of the Treasury or his delegate in such form and manner as the Secretary or his delegate may require within the thirty days immediately following the effective date of section 201 of this Act [see subsec. (a) of this section]. Such registrations shall become a part of the National Firearms Registration and Transfer Record required to be maintained by section 5841 of the Internal Revenue Code of 1986 (as amended by this title). No information or evidence required to be submitted or retained by a natural person to register a firearm under this section shall be used, directly or indirectly, as evidence against such person in any criminal proceeding with respect to a prior or concurrent violation of law.
“(c)
The amendments made by sections 202 through 206 of this title [amending sections 6806 and 7273 of this title, repealing sections 5692 and 6107 of this title, and enacting provisions set out as a note under this section] shall take effect on the date of enactment [].
“(d)
The Secretary of the Treasury, after publication in the Federal Register of his intention to do so, is authorized to establish such period of amnesty, not to exceed ninety days in the case of any single period, and immunity from liability during any such period, as the Secretary determines will contribute to the purposes of this title [adding this chapter, and sections 6806 and 7273 of this title, repealing sections 5692 and 6107 of this title, and enacting provisions set out as notes under this section].”
, , , as amended by , , , provided that: