Statutory Text
26 U.S.C. § 4181 — Imposition of tax
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
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BS-USC26-SEC-18BC57
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boisestandard.org
Citation
26 U.S.C. § 4181
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
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The statutory text of 26 U.S.C. § 4181 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
Ch. 32 — MANUFACTURERS EXCISE TAXES
26 U.S.C. § 406126 U.S.C. § 406426 U.S.C. § 407126 U.S.C. § 407226 U.S.C. § 407326 U.S.C. § 408126 U.S.C. § 408226 U.S.C. § 408326 U.S.C. § 408426 U.S.C. § 410126 U.S.C. § 410226 U.S.C. § 410326 U.S.C. § 410426 U.S.C. § 410526 U.S.C. § 412126 U.S.C. § 413126 U.S.C. § 413226 U.S.C. § 416126 U.S.C. § 416226 U.S.C. § 417126 U.S.C. § 418126 U.S.C. § 418226 U.S.C. § 419126 U.S.C. § 421626 U.S.C. § 421726 U.S.C. § 421826 U.S.C. § 421926 U.S.C. § 422026 U.S.C. § 422126 U.S.C. § 4222
26 U.S.C. — public domain
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