United States Code · Section
§ 5801 — Imposition Of Tax
26 U.S.C. § 5801
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(a) 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.
(1) 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) All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
Implementing Regulations
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§ 479.32a Reduced rate of tax for small importers and manufacturers.27 C.F.R. § 479.32a
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§ 479.38 Engaging in business at more than one location.27 C.F.R. § 479.38
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§ 479.191 Applicability of other provisions of internal revenue laws.27 C.F.R. § 479.191
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§ 479.39 Engaging in more than one business at the same location.27 C.F.R. § 479.39
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§ 479.48 Failure to pay special (occupational) tax.27 C.F.R. § 479.48