§ 4181 - Imposition of tax

CHAPTER 32— MANUFACTURERS EXCISE TAXES › Subchapter D— Recreational Equipment

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.