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26 U.S.C. § 4181 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4181. Imposition of tax

Current as of January 01, 2024 | Updated by FindLaw Staff

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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Cite this article: FindLaw.com - 26 U.S.C. § 4181 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4181. Imposition of tax - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-4181.html

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