26 USC 5811 - Transfer tax

U.S Code last checked for updates: Aug 23, 2025

§ 5811.

Transfer tax

(a)

Rate

There shall be levied, collected, and paid on firearms transferred a tax at the rate of—

(1)

$200 for each firearm transferred in the case of a machinegun or a destructive device, and

(2)

$0 for any firearm transferred which is not described in paragraph (1).

(b)

By whom paid

(c)

Payment

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–21, title VII, § 70436(a), July 4, 2025, 139 Stat. 247.)

cite as: 26 USC 5811