26 U.S.C. § 4181

26 U.S.C. § 4181
US-DOC-27441555
locator
Statute details
Bluebook Citation
26 U.S.C. § 4181
Full caption
§4181. Imposition of tax
Country
United States
Jurisdiction
Federal

§4181. Imposition of tax

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.
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