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Current as of January 01, 2024 | Updated by FindLaw Staff
(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.
Cite this article: FindLaw.com - 26 U.S.C. § 5811 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5811. Transfer tax - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-5811.html
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