
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5821]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
    CHAPTER 53--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER 
                                FIREARMS
 
                           Subchapter A--Taxes
 
                    PART III--TAX ON MAKING FIREARMS
 
Sec. 5821. Making tax


(a) Rate

    There shall be levied, collected, and paid upon the making of a 
firearm a tax at the rate of $200 for each firearm made.

(b) By whom paid

    The tax imposed by subsection (a) of this section shall be paid by 
the person making the firearm.

(c) Payment

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

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1228; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; 
Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(d), 72 Stat. 1427, 
consisted of provisions similar to those comprising this section, prior 
to the general revision of this chapter by Pub. L. 90-618.


                               Amendments

    1976--Subsec. (c). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.


                             Effective Date

    Section effective on first day of first month following October 
1968, see section 207 of Pub. L. 90-618, set out as a note under section 
5801 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5846, 5852, 5853 of this 
title.
