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INTERNAL REVENUE CODE OF 1954 PART III.—TAX ON MAKING FIREARMS Sec. 5821. Rate, exceptions, etc.
SEC. 5821. RATE, EXCEPTIONS, ETC.
(a) RATE.—There shall be levied, collected, and paid upon the making in the United States of any firearm (whether by manufacture, putting together, alteration, any combination thereof, or otherwise) a tax a t that rate provided in section 5811(a) which would apply to any transfer of the firearm so made. (b) EXCEPTIONS.—The tax imposed by subsection (a) shall not apply to the making of a firearm— (1) by any person who is engaged within the United States in the business of manufacturing firearms; (2) from another firearm with respect to which a tax has been paid, prior to such making, under either section 5811(a) or under subsection (a) of this section; or (3) for the use of— (A) the United States Government, any State, Territory, or possession of the United States, any political subdivision thereof, or the District of Columbia, or (B) any peace officer or any Federal officer designated by regulations of the Secretary or his delegate. Any person who makes a firearm in respect of which the tax imposed by subsection (a) does not apply by reason of the preceding sentence shall make such report in respect thereof as the Secretary or his delegate may by regulations prescribe. (c) BY WHOM P A I D; W H E N PAID.—The tax imposed by subsection
(a) shall be paid by the person making the firearm. Such tax shall be paid in advance of the making of the firearm. (d) H o w PAID.—Payment of the tax imposed by subsection (a) shall be represented by appropriate stamps to be provided by the Secretary or his delegate. (e) DECLARATION.—It shall be unlawful for any person subject to the tax imposed by subsection (a) to make a firearm unless, prior to such making, he has declared in writing his intention to make a firearm, has affixed the stamp described in subsection (d) to the original of such declaration, and has filed such original and a copy thereof. The declaration required by the preceding sentence shall be filed at such place, and shall be in such form and contain such information, as the Secretary or his delegate may by regulations prescribe. The original of the declaration, with the stamp affixed, shall be returned to the person making the declaration. If the person making the declaration is an individual, there shall be included as part of the declaration the fingerprints and a photograph of such individual. PART IV—OTHER TAXES SEC. 5831. CROSS REFERENCE. For excise tax on pistols, revolvers, and firearms, see section 4181.
§ 5821
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