|Code Section||Effective Date||Name of Act||Name of Provision||10yr Revenue Estimate ($millions)|
|6302||8/16/2010||Firearms Excise Tax Improvement Act of 2010||Time for Payment of Manufacturers’ Excise Tax on Recreational Equipment||-5|
Time for Payment of Manufacturers’ Excise Tax on Recreational Equipment
Explanation of Provision
The provision amends the due date for the payment of excise tax on firearms and ammunition to correspond with the due date for filing excise tax returns, generally requiring payments to be made by the last day of the first calendar month following the end of each calendar quarter.