§ 4181. Imposition of tax

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
(Aug. 16, 1954, ch. 736, 68A Stat. 490.) · 68A Stat. 490
Enacted · 26 U.S.C. § 4181
(Aug. 16, 1954, ch. 736, 68A Stat. 490.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 490.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 490.)