26 U.S.C. § 5821 | Making tax

(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.

Pub. L. 90–618, title II, § 201Oct. 22, 196882 Stat. 1228 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)Oct. 4, 197690 Stat. 1834 Pub. L. 119–21, title VII, § 70436(b)July 4, 2025139 Stat. 247 (Added , , ; amended , , ; , , .)

Editorial Notes

Prior Provisions

Aug. 16, 1954, ch. 736 68A Stat. 724 Sept. 2, 1958Pub. L. 85–859, title II, § 203(d)72 Stat. 1427 Pub. L. 90–618A prior section 5821, 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 upon the making of a firearm a tax at the rate of $200 for each firearm made.”

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. 119–21July 4, 2025section 70436(d) of Pub. L. 119–21 section 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. 90–618 section 5801 of this titleSection effective on first day of first month following October 1968, see , set out as a note under .