((a)) ** Rate** There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—

((1)) $200 for each firearm made in the case of a machinegun or a destructive device, and

((2)) $0 for any firearm made which is not described in paragraph (1).

((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.