Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5801&num=0&edition=prelim
Timestamp: 2020-08-08 04:08:52
Document Index: 295713833

Matched Legal Cases: ['§ 5801', '§201', '§10512', '§203', '§1', '§207', '§2']

[USC02] 26 USC 5801: Imposition of tax
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26 USC 5801: Imposition of tax Text contains those laws in effect on August 6, 2020
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMSSubchapter A-TaxesPART I-SPECIAL (OCCUPATIONAL) TAXES
(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1227 ; amended Pub. L. 100–203, title X, §10512(g)(1), Dec. 22, 1987, 101 Stat. 1330–449 .)
A prior section 5801, acts Aug. 16, 1954, ch. 736, 68A Stat. 721 ; Sept. 2, 1958, Pub. L. 85–859, title II, §203(a), 72 Stat. 1427 ; June 1, 1960, Pub. L. 86–478, §1, 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.
1987-Pub. L. 100–203 substituted "Imposition of tax" for "Tax" in section catchline and amended text generally. Prior to amendment, text read as follows: "On first engaging in business and thereafter on or before the first day of July of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
"(1) Importers.-$500 a year or fraction thereof;
"(2) Manufacturers.-$500 a year or fraction thereof;
"(3) Dealers.-$200 a year or fraction thereof.
Pub. L. 90–618, title II, §207, Oct. 22, 1968, 82 Stat. 1235 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that: