A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Puspan. L. 85–859, title II, § 203(d), 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 90–618.

2025—Subsec. (a). Puspan. L. 119–21 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). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

Amendment by Puspan. L. 119–21 applicable to calendar quarters beginning more than 90 days after July 4, 2025, see section 70436(d) of Puspan. L. 119–21, set out as a note under section 4182 of this title.

Section effective on first day of first month following October 1968, see section 207 of Puspan. L. 90–618, set out as a note under section 5801 of this title.