---
kind: "section"
citation: "26 U.S.C. § 4181"
title: "26"
title_heading: "Internal Revenue Code"
number: "4181"
heading: "Imposition of tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4181"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 32 — Manufacturers Excise Taxes"
  - "Subchapter D — Recreational Equipment"
  - "Part III — Firearms"
---

# §4181. Imposition of tax


There is hereby imposed upon the sale by the manufacturer, producer, or [importer](/usc/26/4132.md?p=a-4) of the following articles a tax equivalent to the specified percent of the price for which so sold:

Articles taxable at 10 percent—

Pistols.

Revolvers.

Articles taxable at 11 percent—

Firearms (other than pistols and revolvers).

Shells, and cartridges.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 490.)