---
type: "LegalText"
title: "26 U.S.C. § 4181"
description: "Imposition of tax"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "32"
chapter_name: "MANUFACTURERS EXCISE TAXES"
section: "4181"
citation: "26 U.S.C. § 4181"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s4181"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "327b3b33745a918ea6069e64105b1dfbaa9516c1a7bcc5ddee44acb051b30834"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "5b9d1e65384683f0089f15816729934976aa0ec2abe369d290de426c29401f87"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 4181 - Imposition of tax

## Text

There is hereby imposed upon the sale by the manufacturer, producer, or importer 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.

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