Title 26 — Internal Revenue CodeRelease 119-73
§5811 Transfer tax
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— - Taxes › Part PART II— - TAX ON TRANSFERRING FIREARMS › § 5811
Summary
A tax must be paid when a firearm is transferred. The tax is $200 for each machinegun or destructive device and $0 for any other firearm. The person who transfers the gun (the transferor) must pay. Payment is made using the special stamps the Secretary requires.
Full Legal Text
Title 26, §5811
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)The tax imposed by subsection (a) of this section shall be paid by the transferor.
(c)The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.
Legislative History
Notes & Related Subsidiaries
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 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5811
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73