{"identifier":"/us/usc/t26/s4181","title":26,"num":"\u00a7\u202f4181.","heading":"Imposition of tax","text":"\u00a7\u202f4181.\nImposition of tax\nThere 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:\nArticles taxable at 10 percent\u2014\nPistols.\nRevolvers.\nArticles taxable at 11 percent\u2014\nFirearms (other than pistols and revolvers).\nShells, and cartridges.","url":"https://projectusc.org/usc/t26/s4181.html","content":[{"t":"sec","id":"/us/usc/t26/s4181","children":[{"t":"num","text":"\u00a7\u202f4181."},{"t":"heading","text":"Imposition of tax"},{"t":"content","text":"\n","children":[{"t":"p","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:","tail":"\n"},{"t":"p","text":"Articles taxable at 10 percent\u2014","tail":"\n"},{"t":"p","text":"Pistols.","tail":"\n"},{"t":"p","text":"Revolvers.","tail":"\n"},{"t":"p","text":"Articles taxable at 11 percent\u2014","tail":"\n"},{"t":"p","text":"Firearms (other than pistols and revolvers).","tail":"\n"},{"t":"p","text":"Shells, and cartridges.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}