Collapse to view only § 4181. Imposition of tax
§ 4181. Imposition of tax
(Aug. 16, 1954, ch. 736, 68A Stat. 490.)
§ 4182. Exemptions
(a) Machine guns and short barrelled firearms
(b) Sales to defense department
(c) Small manufacturers, etc.
(1) In general
(2) Controlled groups
(d) Records
(Aug. 16, 1954, ch. 736, 68A Stat. 490; Pub. L. 91–128, § 5, Nov. 26, 1969, 83 Stat. 269; Pub. L. 109–59, title XI, § 11131(a), Aug. 10, 2005, 119 Stat. 1959; Pub. L. 119–21, title VII, § 70436(c), July 4, 2025, 139 Stat. 247.)