Internal Revenue Code · 26 U.S.C.
§ 4181. Imposition of tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4181
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 60 words · about 1 min to read
- Cross-references
- cites 0; cited by 2 Code sections and 5 other regulations
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 490.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 2 Code sections
Cited in 5 regulations not issued under it
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 32 MANUFACTURERS EXCISE TAXES
- Subchapter D Recreational Equipment
- Part III FIREARMS
Nearby sections
- § 4181 Imposition of tax
- § 4182 Exemptions