
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4181]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 32--MANUFACTURERS EXCISE TAXES
 
                  Subchapter D--Recreational Equipment
 
                           PART III--FIREARMS
 
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.

(Aug. 16, 1954, ch. 736, 68A Stat. 490.)

                  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.
