Quote:
Frankenmauser, that definition only applies within 18 USC 44. The excise tax that Pittman-Robertson collects is defined in 26 USC 32 and refers, in this case, specifically to assembled ammunition. There is no excise tax on component parts.
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I understand that, and was simply pointing out something that's not well known.
In addition: 18 USC 44 Specifically states that the excise tax
does apply to ammunition components.
I don't have the text available at the moment, but I believe it is located in 18 USC 44 ยง 921(a).