26 U.S.C. § 5811 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5811. Transfer tax

(a) Rate.--There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred.

(b) By whom paid.--The tax imposed by subsection (a) of this section shall be paid by the transferor.

(c) Payment.--The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.