§ 5821 — Making Tax

(a) 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) The tax imposed by subsection (a) of this section shall be paid by the person making the firearm. (c) The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.