Internal Revenue Code:Sec. 4181. Imposition of tax
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter D - Recreational Equipment
PART III - FIREARMS
Statute
Sec. 4181. Imposition of tax
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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 490.)
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4182, 6091 of this title;
title 15 section 2052; title 16 section 669b.
