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26 U.S.C. § 4181

U.S. CodeFederal
Imposition of tax
About This Law
/us/usc/t26/s4181
Title
26 — Internal Revenue Code
Chapter
STD/CH32
Release
119-84
Release Date
2026-04-17

Section Text

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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.)

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