A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724;
2025—Subsec. (a). Pub. L. 119–21 amended subsec. (a) generally. Prior to amendment, text read as follows: “There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.”
1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Amendment by Pub. L. 119–21 applicable to calendar quarters beginning more than 90 days after
Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.