26 USC § 5821 - Making tax

---
identifier: "/us/usc/t26/s5821"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5821 - Making tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5821"
section_name: "Making tax"
chapter_number: 53
chapter_name: "MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"
subchapter_number: "A"
subchapter_name: "Taxes"
part_number: "III"
part_name: "TAX ON MAKING FIREARMS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–21, title VII, § 70436(b), July 4, 2025, 139 Stat. 247.)"
---


# § 5821. Making tax

**(a)** **Rate** There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—

**(1)** $200 for each firearm made in the case of a machinegun or a destructive device, and

**(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.

---

**Source Credit**: (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 119–21, title VII, § 70436(b), July 4, 2025, 139 Stat. 247.)

## Editorial Notes

### Prior Provisions

A prior section 5821, acts , ; , , , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by .

### Amendments

2025—Subsec. (a).  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).  struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2025 Amendment

Amendment by  applicable to calendar quarters beginning more than 90 days after , see , set out as a note under .

### Effective Date

Section effective on first day of first month following October 1968, see , set out as a note under .