26 U.S.C. § 5811 : US Code - Section 5811: Transfer tax

Search 26 U.S.C. § 5811 : US Code - Section 5811: Transfer tax

(a) Rate
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.
(b) By whom paid
The tax imposed by subsection (a) of this section shall be paid
by the transferor.
(c) Payment
The tax imposed by subsection (a) of this section shall be
payable by the appropriate stamps prescribed for payment by the
Secretary.