§4181. Imposition of tax
As of today
26 U.S.C. § 4181
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.
Notes, amendments, and revision history
(Aug. 16, 1954, ch. 736, 68A Stat. 490.)