FEDERAL · 26 U.S.C. · Chapter Subchapter D—Recreational Equipment
Imposition of tax
26 U.S.C. § 4181
This text of 26 U.S.C. § 4181 (Imposition of tax) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 4181.
Text
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:
Pistols.
Revolvers.
Firearms (other than pistols and revolvers).
Shells, and cartridges.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
United States v. Bailey
123 F.3d 1381 (Eleventh Circuit, 1997)
Connecticut Coastal Fishermen's Ass'n v. Remington Arms Co.
989 F.2d 1305 (Second Circuit, 1993)
United States v. Robbin Lee Coleman
707 F.2d 374 (Ninth Circuit, 1983)
United States v. Cor-Bon Custom Bullet Co.
287 F.3d 576 (Sixth Circuit, 2002)
Pittway Corporation, and Subsidiaries v. United States
102 F.3d 932 (Seventh Circuit, 1996)
Connecticut Coastal Fishermen's Association v. Remington Arms Co.
989 F.2d 1305 (Second Circuit, 1993)
Center for Biological Diversity v. Jackson
815 F. Supp. 2d 85 (District of Columbia, 2011)
Auto-Ordnance Corp. v. The United States
822 F.2d 1566 (Federal Circuit, 1987)
Consumer Product Safety Commission v. Anaconda Co.
593 F.2d 1314 (D.C. Circuit, 1979)
United States v. Whalen
337 F. Supp. 1012 (S.D. New York, 1972)
Mars Equipment Corp. v. United States
437 F. Supp. 97 (N.D. Illinois, 1977)
Trumpeter Swan Society v. Environmental Protection Agency
774 F.3d 1037 (D.C. Circuit, 2014)
Illinois State Rifle Ass'n v. State of Ill.
717 F. Supp. 634 (N.D. Illinois, 1989)
Service Armament Co. v. United States
567 F.2d 377 (Court of Claims, 1977)
Auto-Ordnance Corp. v. United States
10 Cl. Ct. 281 (Court of Claims, 1986)
Fitzgerald Truck Parts & Sales LLC v. United States
132 F.4th 937 (Sixth Circuit, 2025)
Browning Arms Co. v. United States
56 Fed. Cl. 123 (Federal Claims, 2003)
Stoeger Arms Corp. v. United States
40 Cust. Ct. 887 (U.S. Customs Court, 1958)
United States v. X-Treme Bullets, Inc.
(D. Nevada, 2020)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 490.)
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 4181, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4181.