(a) Rate 
There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.

(b) By whom paid 
The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.

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