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26 U.S.C. § 5811 — Transfer tax

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)RateThere shall be levied, collected, and paid on firearms transferred a tax at the rate of—
    1. (1)$200 for each firearm transferred in the case of a machinegun or a destructive device, and
    2. (2)$0 for any firearm transferred which is not described in paragraph (1).
  2. (b)By whom paidThe tax imposed by subsection (a) of this section shall be paid by the transferor.
  3. (c)PaymentThe tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.