United States Code · Section

§ 4181 — Imposition Of Tax

26 U.S.C. § 4181

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There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:Articles taxable at 10 percent—Pistols.Revolvers.Articles taxable at 11 percent—Firearms (other than pistols and revolvers).Shells, and cartridges.
26 U.S.C. § 4182

Implementing Regulations