Making tax
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 1% most-cited · cited by 90 decisions
90
Citing decisions
6+
Courts citing
Citations by decade
2
28
24
10
8
6
5
7
1950s1960s1970s1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2026United States v. Comeaux 5th Cir.
- 2025State of Minnesota v. Logan Hunter Vagle Minn.
- 2025Bondi v. Vanderstok SCOTUS
- 2024Ken Paxton, Atty Gen v. Dettelbach 5th Cir.
- 2023VanDerStok v. Garland 5th Cir.
- 2023State of Texas v. Bureau of Alcohol, Tobacco, Firearms and Explosives S.D. Tex.
- 2022Roe v. Lombardo S.D. Ill.
- 2018Texas v. United States N.D. Tex.
- 2017Bezet v. United States E.D. La.
- 2013United States v. Dodson 6th Cir.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
$200 for each firearm made in the case of a machinegun or a destructive device, and $0 for any firearm made which is not described in paragraph (1). The tax imposed by subsection (a) of this section shall be paid by the person making the firearm. The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary. There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of— (Source: (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.))