§ 5811 — Transfer Tax

(a) There shall be levied, collected, and paid on firearms transferred a tax at the rate of— (1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and (2) $0 for any firearm transferred which is not described in paragraph (1). (b) The tax imposed by subsection (a) of this section shall be paid by the transferor. (c) The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.