26 USC § 4181 - Imposition of tax

---
identifier: "/us/usc/t26/s4181"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4181 - Imposition of tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4181"
section_name: "Imposition of tax"
chapter_number: 32
chapter_name: "MANUFACTURERS EXCISE TAXES"
subchapter_number: "D"
subchapter_name: "Recreational Equipment"
part_number: "III"
part_name: "FIREARMS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 490.)"
---


# § 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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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 490.)