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• United States Code
• TITLE 26 - INTERNAL REVENUE CODE
• SUBTITLE E - ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
• CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
• SUBCHAPTER A - TAXES
• PART III - TAX ON MAKING FIREARMS

    (a) Rate
      There shall be levied, collected, and paid upon the making of a
    firearm a tax at the rate of $200 for each firearm made.
    (b) By whom paid
      The tax imposed by subsection (a) of this section shall be paid
    by the person making the firearm.
    (c) Payment
      The tax imposed by subsection (a) of this section shall be
    payable by the stamp prescribed for payment by the Secretary.