Rate
By whom paid
The tax imposed by subsection (a) of this section shall be paid by the transferor.
Payment
The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.
Pub. L. 90–618, title II, § 20182 Stat. 1228Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 119–21, title VII, § 70436(a)139 Stat. 247(Added , , ; amended , , ; , , .)
Editorial Notes
Prior Provisions
Aug. 16, 1954, ch. 73668A Stat. 722Pub. L. 85–859, title II, § 203(b)72 Stat. 1427Pub. L. 86–478, § 274 Stat. 149Pub. L. 90–618A prior section 5811, acts , ; , , ; , , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .
Amendments
Pub. L. 119–212025—Subsec. (a). amended subsec. (a) generally. Prior to amendment, text read as follows: “There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred.”
Pub. L. 94–4551976—Subsec. (c). struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
Pub. L. 119–21section 70436(d) of Pub. L. 119–21section 4182 of this titleAmendment by applicable to calendar quarters beginning more than 90 days after , see , set out as a note under .
Effective Date
section 207 of Pub. L. 90–618section 5801 of this titleSection effective on first day of first month following October 1968, see , set out as a note under .