26 U.S.C. § 5821

Making tax

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

(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.)Editorial NotesPrior Provisions

A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. 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 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 upon the making of a firearm a tax at the rate of $200 for each firearm made.”

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 93 cases (10 in the last 5 years), 1958–2026 · leading case: United States v. Thompson/Center Arms Co.

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United States v. Thompson/Center Arms Co. (1992) scotus · cites it 4× “The plurality reaches its textually uncharted destination by determining that the statutory definition of "make," the derivative of which appears as an operative word in 26 U. S. C. § 5821 ("There shall be levied, collected, and paid upon the making of a firearm a tax at the…”

Arthur Earl Marshall v. United States (1970) ca5 · cites it 8× “” 26 U.S.C.A. § 5821 (a). Thus the statutory definition of “making” clearly includes the alteration of a shotgun by sawing off the barrel.”

United States v. Barnette (2011) ca4 · cites it 2× “§§ 922 (a)(6) & 924; (5) making a firearm by sawing off his shotgun without complying with the provisions of the National Firearms Act, in violation of 26 U.S.C. §§ 5821 , 5822, 5861(f) & 5871; (6) possessing a firearm after having been convicted of a felony, in violation of 18…”

Lomont, Kent A. v. O'Neill, Paul H. (2002) cadc · cites it 2× “” 6 26 U.S.C. § 5821 (b). The completed form, at least once it is filed with ATF, constitutes a “return” and it contains what qualifies as “return information.”

Haynes v. United States (1968) scotus · cites it 2× “26 U. S. C. § 5821 (e); Treas. Reg. § 179.”

United States v. Ardoin (1994) ca5 · cites it 2× “Ardoin argues that 26 U.S.C. §§ 5821 , 5861(d), (e), (f), (l), 5871, and 5845 are unconstitutional because they were originally based upon Congress’s taxing power.”

United States v. Ronald Willet Metzger (1985) ca6 · cites it 2× “Count 5 included the charge that defendant made a firearm without paying the tax as required by 26 U.S.C. § 5821 . Defendant’s argument that registration need only be completed within a reasonable period of time after the device is made is without merit.”

Bezet v. United States (2017) laed · cites it 11× “§ 5811 , which taxes the transfer of such weapons as machine guns, silencers, short barreled rifles, and short barreled shotguns; (2) 26 U.S.C. § 5821 , which taxes the making of such weapons; and (3) 26 U.”

Ferri v. Ackerman (1979) scotus “§§ 2 , 371, 844 (i); 26 U. S. C. §§ 5821 , 5822, 5861, 5871. 2 18 U.”

Ken Paxton, Atty Gen v. Dettelbach (2024) ca5 · cites it 2× “See 26 U.S.C. §§ 5821– 22. Since 1968, silencers (also known as suppressors) have been considered “firearms” subject to these regulations.”

Brian Mattison Hollingsworth v. United States (1963) ca10 · cites it 3× “303 caliber, * * * Rifle * * * with a stock sawed to a pistol grip only, with a barrel sawed-off to 8 inches in length, and with an overall length of less than 26 inches” on which “the making tax” of $200 imposed by 26 U.S.C.A. § 5821 had not been paid prior to the making of…”

Malcolm Bezet v. United States (2017) ca5 · cites it 2× “§ 922 (¿), (o), and (r) and 26 U.S.C. §§ 5821 and 6822. Finding no error, we affirm.”

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— 26 U.S.C. § 5821(a) — 1 case

Arthur Earl Marshall v. United States (1970) ca5 “” 26 U.S.C.A. § 5821 (a). Thus the statutory definition of “making” clearly includes the alteration of a shotgun by sawing off the barrel.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.