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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 4181 Imposition of tax

  • Internal Revenue Code of 1986
  • SUBTITLE D -- MISCELLANEOUS EXCISE TAXES
  • Chapter 32 -- Manufacturers Excise Taxes
  • Subchapter D -- Recreational Equipment
  • Part III -- Firearms

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.

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