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Internal Revenue Code · 26 U.S.C.

§ 5811. Transfer tax

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 5811

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
October 22, 1968 by Pub. L. 90–618
Last amended
July 4, 2025 by Pub. L. 119–21
Amendments
2 dated changes in the source credit
Length
3 subsections · 129 words · about 1 min to read
Cross-references
cites 0; cited by 5 Code sections and 0 other regulations
(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

The tax imposed by subsection (a) of this section shall be paid by the transferor.

(c) Payment

The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.

(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.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 5 Code sections

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 119–21Parts changed in 2025: (a)
  2. Amended by Pub. L. 94–455Parts changed in 1976: (c)
  3. Added by Pub. L. 90–618

Where it sits in the Code

  1. Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
  2. Chapter 53 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
  3. Subchapter A Taxes
  4. Part II TAX ON TRANSFERRING FIREARMS

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Prior Provisions

A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(b), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 2, 74 Stat. 149, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

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 on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred.”

1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Amendment by Pub. L. 119–21 applicable to calendar quarters beginning more than 90 days after July 4, 2025, see section 70436(d) of Pub. L. 119–21, set out as a note under section 4182 of this title.

Effective Date

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.