TITLE 26 - US CODE - PART III - TAX ON MAKING FIREARMS

26 USC 5821 - Making tax

(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.

26 USC 5822 - Making

No person shall make a firearm unless he has

(a) filed with the Secretary a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary;

(b) paid any tax payable on the making and such payment is evidenced by the proper stamp affixed to the original application form;

(c) identified the firearm to be made in the application form in such manner as the Secretary may by regulations prescribe;

(d) identified himself in the application form in such manner as the Secretary may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; and

(e) obtained the approval of the Secretary to make and register the firearm and the application form shows such approval. Applications shall be denied if the making or possession of the firearm would place the person making the firearm in violation of law.