Title 26, Internal Revenue CodeRelease 119-110
§5821 Making Tax
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter A — Taxes › PART III — TAX ON MAKING FIREARMS › § 5821
Summary
When someone makes a firearm, they must pay a tax. If the gun is a machinegun or a destructive device, the tax is $200 for each one; for any other firearm the tax is $0. The person who makes the firearm must pay the tax, and payment must be made using the stamp the Secretary requires.
Full Legal Text
Title 26, §5821
Internal Revenue Code, Source: USLM XML via OLRC
(a)Rate
There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of— (1)
(2)$0 for any firearm made 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 person making the firearm.
(c)Payment
The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(d), 72 Stat. 1427, 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 upon the making of a firearm a tax at the rate of $200 for each firearm made.” 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. § 5821
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110