26 U.S.C. § 5811

Transfer tax

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(a) RateThere shall be levied, collected, and paid on firearms transferred a tax at the rate of—(1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and(2) $0 for any firearm transferred 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 transferor.

The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.

(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(a), July 4, 2025, 139 Stat. 247.)Editorial NotesPrior Provisions

A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(b), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 2, 74 Stat. 149, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

2025—Subsec. (a). Pub. L. 119–21 amended subsec. (a) generally. Prior to amendment, text read as follows: “There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5 for each such firearm transferred.”

1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related SubsidiariesEffective Date of 2025 Amendment

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

Effective Date

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

Notes of Decisions

Cited in 89 cases (14 in the last 5 years), 1962–2026 · leading case: Lomont, Kent A. v. O'Neill, Paul H., 285 F.3d 9 (D.C. Cir. 2002).

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Lomont, Kent A. v. O'Neill, Paul H., 285 F.3d 9 (D.C. Cir. 2002). · cites it 3× “See 26 U.S.C. §§ 5811 , 5821. The complaint was in four counts, each of which the district court dismissed for failure to state a claim upon which relief could be granted.”

United States v. Cox, 906 F.3d 1170 (10th Cir. 2018). · cites it 2× “(We also note that the failure of an as-applied challenge shows that the statute has "at least some" constitutional applications, spelling the end of any facial challenge.”

United States v. Michael Bell, 573 F.2d 1040 (8th Cir. 1978). · cites it 2× “Michael Bell, appellant, and Mario Burk-halter, apparently a friend or at least an acquaintance of appellant, were jointly indicted for transferring two sawed-off shot *1042 guns without paying the transfer tax required by 26 U.S.C. § 5811 , 1 in violation of 26 U.”

United States v. Bernandino Gawala Bolatete, 977 F.3d 1022 (11th Cir. 2020). · cites it 3× “See 26 U.S.C. §§ 5811 (a), 5841.3 It is the transferor, not the transferee, who is obligated to pay the tax and to register the firearm.”

Bezet v. United States, 276 F. Supp. 3d 576 (E.D. La. 2017). · cites it 16× “8 With regard to, the NFA, Plaintiff contends the following provisions are also unconstitutional: (1) 26 U.S.C. § 5811 , which taxes the transfer of such weapons as machine guns, silencers, short barreled rifles, and short barreled shotguns; (2) 26 U.”

United States v. Moses, 513 F.3d 727 (7th Cir. 2008). · cites it 2× “” See 26 U.S.C. §§ 5811 , 5841, 5845(a)-(e), (f)(1)(B).”

United States v. Freed, 401 U.S. 601 (1971). · cites it 2× “[7] 26 U. S. C. § 5811 (1964 ed., Supp. V). [8] 26 U.”

Haynes v. United States, 390 U.S. 85 (1968). · cites it 2× “26 U. S. C. §§ 5811 , 5821. For purposes of these additional taxes, the acts of making and transferring firearms are broadly defined.”

Thomas A. Demko & Penn Arms, Inc. v. United States, 216 F.3d 1049 (Fed. Cir. 2000). · cites it 3× “00 transfer tax pursuant to 26 U.S.C. § 5811 (1994). See Demko v. United States, 44 Fed.”

Jerald D. Zwak v. United States, 848 F.2d 1179 (11th Cir. 1988). · cites it 5× “Availability of Entrapment Defense Zwak’s position with respect to the availability of the defense of entrapment in this civil context rests essentially on two alternative theories: (1) that the taxes imposed under 26 U.S.C. §§ 5811 3 and 5821 4 — the former a “transfer” tax and…”

United States v. Charles Allen Stout, John Mark Johnson, 667 F.2d 1347 (11th Cir. 1982). · cites it 2× “Therefore, only if the tax were first “paid” when an application was approved, would a custodian of the NFRTR be competent to certify that a transfer tax or making tax had not been paid.”

Malcolm Bezet v. United States, 714 F. App'x 336 (5th Cir. 2017). · cites it 2× “The district court concluded that Bezet lacks standing to challenge 26 U.S.C. §§ 5811 and 5812 and has failed to state a claim upon which relief can be granted as to 18 U.”

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