-CITE-
26 USC CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES,
AND CERTAIN OTHER FIREARMS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
-HEAD-
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
-MISC1-
Subchapter Sec.(!1)
A. Taxes 5801
B. General provisions and exemptions 5841
C. Prohibited acts 5861
D. Penalties and forfeitures 5871
PRIOR PROVISIONS
A prior chapter 53, act Aug. 16, 1954, ch. 736, 68A Stat. 721,
was generally revised by Pub. L. 90-618, title II, Sec. 201, Oct.
22, 1968, 82 Stat. 1227. The analysis reflects changes:
"Machine Guns, Destructive Devices, and Certain Other Firearms"
for "Machine Guns and Certain Other Firearms" in the chapter
heading;
"General provisions and exemptions" for "General provisions" in
subchapter B;
"Prohibited acts" for "Unlawful acts" in subchapter C.
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in sections 6808, 7328, 7801 of this
title; title 49 section 80302.
-FOOTNOTE-
(!1) Section numbers editorially supplied.
-End-
-CITE-
26 USC Subchapter A - Taxes 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
-HEAD-
SUBCHAPTER A - TAXES
-MISC1-
Part
I. Special (occupational) taxes.
II. Tax on transferring firearms.
III. Tax on making firearms.
PRIOR PROVISIONS
A prior subchapter A consisted of parts I to IV, prior to the
general revision of this chapter by Pub. L. 90-618, title II, Sec.
201, Oct. 22, 1968, 82 Stat. 1227.
-SECREF-
SUBCHAPTER REFERRED TO IN OTHER SECTIONS
This subchapter is referred to in section 6651 of this title.
-End-
-CITE-
26 USC PART I - SPECIAL (OCCUPATIONAL) TAXES 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
PART I - SPECIAL (OCCUPATIONAL) TAXES
-HEAD-
PART I - SPECIAL (OCCUPATIONAL) TAXES
-MISC1-
Sec.
5801. Imposition of tax.
5802. Registration of importers, manufacturers, and dealers.
PRIOR PROVISIONS
A prior part I, act Aug. 16, 1964, ch. 736, 68A Stat. 721, and
amended thereafter, consisted of sections 5801 to 5803, prior to
the general revision of this chapter by Pub. L. 90-618, title II,
Sec. 201, Oct. 22, 1968, 82 Stat. 1228.
AMENDMENTS
1987 - Pub. L. 100-203, title X, Sec. 10512(g)(2), Dec. 22, 1987,
101 Stat. 1330-450, substituted "Imposition of tax" for "Tax" in
item 5801.
-End-
-CITE-
26 USC Sec. 5801 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
PART I - SPECIAL (OCCUPATIONAL) TAXES
-HEAD-
Sec. 5801. Imposition of tax
-STATUTE-
(a) General rule
On 1st engaging in business and thereafter on or before July 1 of
each year, every importer, manufacturer, and dealer in firearms
shall pay a special (occupational) tax for each place of business
at the following rates:
(1) Importers and manufacturers: $1,000 a year or fraction
thereof.
(2) Dealers: $500 a year or fraction thereof.
(b) Reduced rates of tax for small importers and manufacturers
(1) In general
Paragraph (1) of subsection (a) shall be applied by
substituting "$500" for "$1,000" with respect to any taxpayer the
gross receipts of which (for the most recent taxable year ending
before the 1st day of the taxable period to which the tax imposed
by subsection (a) relates) are less than $500,000.
(2) Controlled group rules
All persons treated as 1 taxpayer under section 5061(e)(3)
shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) Certain rules to apply
For purposes of paragraph (1), rules similar to the rules of
subparagraphs (B) and (C) of section 448(c)(3) shall apply.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1227; amended Pub. L. 100-203, title X, Sec. 10512(g)(1), Dec. 22,
1987, 101 Stat. 1330-449.)
-MISC1-
PRIOR PROVISIONS
A prior section 5801, acts Aug. 16, 1954, ch. 736, 68A Stat. 721;
Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(a), 72 Stat.
1427; June 1, 1960, Pub. L. 86-478, Sec. 1, 74 Stat. 149, consisted
of provisions similar to those comprising this section, prior to
the general revision of this chapter by Pub. L. 90-618.
AMENDMENTS
1987 - Pub. L. 100-203 substituted "Imposition of tax" for "Tax"
in section catchline and amended text generally. Prior to
amendment, text read as follows: "On first engaging in business and
thereafter on or before the first day of July of each year, every
importer, manufacturer, and dealer in firearms shall pay a special
(occupational) tax for each place of business at the following
rates:
"(1) Importers. - $500 a year or fraction thereof;
"(2) Manufacturers. - $500 a year or fraction thereof;
"(3) Dealers. - $200 a year or fraction thereof.
Except an importer, manufacturer, or dealer who imports,
manufactures, or deals in only weapons classified as 'any other
weapon' under section 5845(e), shall pay a special (occupational)
tax for each place of business at the following rates: Importers,
$25 a year or fraction thereof; manufacturers, $25 a year or
fraction thereof; dealers, $10 a year or fraction thereof."
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub. L. 100-203 effective Jan. 1, 1988, see section
10512(h) of Pub. L. 100-203, set out as an Effective Date note
under section 5081 of this title.
EFFECTIVE DATE
Section 207 of Pub. L. 90-618, as amended by Pub. L. 99-514, Sec.
2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(a) Section 201 of this title [enacting this chapter] shall take
effect on the first day of the first month following the month in
which it is enacted [October 1968].
"(b) Notwithstanding the provisions of subsection (a) or any
other provision of law, any person possessing a firearm as defined
in section 5845(a) of the Internal Revenue Code of 1986 [formerly
I.R.C. 1954] (as amended by this title) which is not registered to
him in the National Firearms Registration and Transfer Record shall
register each firearm so possessed with the Secretary of the
Treasury or his delegate in such form and manner as the Secretary
or his delegate may require within the thirty days immediately
following the effective date of section 201 of this Act [see
subsec. (a) of this section]. Such registrations shall become a
part of the National Firearms Registration and Transfer Record
required to be maintained by section 5841 of the Internal Revenue
Code of 1986 (as amended by this title). No information or evidence
required to be submitted or retained by a natural person to
register a firearm under this section shall be used, directly or
indirectly, as evidence against such person in any criminal
proceeding with respect to a prior or concurrent violation of law.
"(c) The amendments made by sections 202 through 206 of this
title [amending sections 6806 and 7273 of this title, repealing
sections 5692 and 6107 of this title, and enacting provisions set
out as a note under this section] shall take effect on the date of
enactment [Oct. 22, 1968].
"(d) The Secretary of the Treasury, after publication in the
Federal Register of his intention to do so, is authorized to
establish such period of amnesty, not to exceed ninety days in the
case of any single period, and immunity from liability during any
such period, as the Secretary determines will contribute to the
purposes of this title [adding this chapter, and sections 6806 and
7273 of this title, repealing sections 5692 and 6107 of this title,
and enacting provisions set out as notes under this section]."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 5846, 5851, 5861 of this
title.
-End-
-CITE-
26 USC Sec. 5802 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
PART I - SPECIAL (OCCUPATIONAL) TAXES
-HEAD-
Sec. 5802. Registration of importers, manufacturers, and dealers
-STATUTE-
On first engaging in business and thereafter on or before the
first day of July of each year, each importer, manufacturer, and
dealer in firearms shall register with the Secretary in each
internal revenue district in which such business is to be carried
on, his name, including any trade name, and the address of each
location in the district where he will conduct such business. An
individual required to register under this section shall include a
photograph and fingerprints of the individual with the initial
application. Where there is a change during the taxable year in the
location of, or the trade name used in, such business, the
importer, manufacturer, or dealer shall file an application with
the Secretary to amend his registration. Firearms operations of an
importer, manufacturer, or dealer may not be commenced at the new
location or under a new trade name prior to approval by the
Secretary of the application.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1227; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834; Pub. L. 103-322, title XI, Sec. 110301(b),
Sept. 13, 1994, 108 Stat. 2012.)
-MISC1-
PRIOR PROVISIONS
A prior section 5802, act Aug. 16, 1954, ch. 736, 68A Stat. 721,
consisted of provisions similar to those comprising this section,
prior to the general revision of this chapter by Pub. L. 90-618.
A prior section 5803, act Aug. 16, 1954, ch. 736, 68A Stat. 722,
made a cross reference to section 5812 exempting certain transfers,
prior to the general revision of this chapter by Pub. L. 90-618.
AMENDMENTS
1994 - Pub. L. 103-322 inserted after first sentence "An
individual required to register under this section shall include a
photograph and fingerprints of the individual with the initial
application."
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 5861, 7012 of this title.
-End-
-CITE-
26 USC PART II - TAX ON TRANSFERRING FIREARMS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
PART II - TAX ON TRANSFERRING FIREARMS
-HEAD-
PART II - TAX ON TRANSFERRING FIREARMS
-MISC1-
Sec.
5811. Transfer tax.
5812. Transfers.
PRIOR PROVISIONS
A prior part II consisted of sections 5811 to 5814, prior to the
general revision of this chapter by Pub. L. 90-618, title II, Sec.
201, Oct. 22, 1968, 82 Stat. 1227.
-End-
-CITE-
26 USC Sec. 5811 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
PART II - TAX ON TRANSFERRING FIREARMS
-HEAD-
Sec. 5811. Transfer tax
-STATUTE-
(a) Rate
There shall be levied, collected, and paid on firearms
transferred a tax at the rate of $200 for each firearm transferred,
except, the transfer tax on any firearm classified as any other
weapon under section 5845(e) shall be at the rate of $5 for each
such firearm transferred.
(b) By whom paid
The tax imposed by subsection (a) of this section shall be paid
by the transferor.
(c) Payment
The tax imposed by subsection (a) of this section shall be
payable by the appropriate stamps prescribed for payment by the
Secretary.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1228; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722;
Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(b), 72 Stat.
1427; June 1, 1960, Pub. L. 86-478, Sec. 2, 74 Stat. 149, consisted
of provisions similar to those comprising this section, prior to
the general revision of this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Subsec. (c). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
EFFECTIVE DATE
Section effective on first day of first month following October
1968, see section 207 of Pub. L. 90-618, set out as a note under
section 5801 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4182, 5846, 5852 to 5854
of this title.
-End-
-CITE-
26 USC Sec. 5812 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
PART II - TAX ON TRANSFERRING FIREARMS
-HEAD-
Sec. 5812. Transfers
-STATUTE-
(a) Application
A firearm shall not be transferred unless (1) the transferor of
the firearm has filed with the Secretary a written application, in
duplicate, for the transfer and registration of the firearm to the
transferee on the application form prescribed by the Secretary; (2)
any tax payable on the transfer is paid as evidenced by the proper
stamp affixed to the original application form; (3) the transferee
is identified 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; (4) the transferor of the firearm is identified
in the application form in such manner as the Secretary may by
regulations prescribe; (5) the firearm is identified in the
application form in such manner as the Secretary may by regulations
prescribe; and (6) the application form shows that the Secretary
has approved the transfer and the registration of the firearm to
the transferee. Applications shall be denied if the transfer,
receipt, or possession of the firearm would place the transferee in
violation of law.
(b) Transfer of possession
The transferee of a firearm shall not take possession of the
firearm unless the Secretary has approved the transfer and
registration of the firearm to the transferee as required by
subsection (a) of this section.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1228; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5812, act Aug. 16, 1954, ch. 736, 68A Stat. 722,
consisted of provisions similar to those comprising this section,
prior to the general revision of this chapter by Pub. L. 90-618.
A prior section 5813, act Aug. 16, 1954, ch. 736, 68A Stat. 723,
related to the affixing of the required stamps to the order form
for the firearm, prior to the general revision of this chapter by
Pub. L. 90-618.
A prior section 5814, acts Aug. 16, 1954, ch. 736, 68A Stat. 723;
Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(c), 72 Stat.
1427, related to the order forms required for the transfer of a
firearm, prior to the general revision of this chapter by Pub. L.
90-618.
AMENDMENTS
1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out "or his
delegate" after "Secretary" wherever appearing.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in title 18 section 922.
-End-
-CITE-
26 USC PART III - TAX ON MAKING FIREARMS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
PART III - TAX ON MAKING FIREARMS
-HEAD-
PART III - TAX ON MAKING FIREARMS
-MISC1-
Sec.
5821. Making tax.
5822. Making.
PRIOR PROVISIONS
A prior part III consisted of section 5821, prior to the general
revision of this chapter by Pub. L. 90-618, title II, Sec. 201,
Oct. 22, 1968, 82 Stat. 1227.
A prior part IV consisted of section 5831, prior to the general
revision of this chapter by Pub. L. 90-618, title II, Sec. 201,
Oct. 22, 1968, 82 Stat. 1227.
-End-
-CITE-
26 USC Sec. 5821 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
PART III - TAX ON MAKING FIREARMS
-HEAD-
Sec. 5821. Making tax
-STATUTE-
(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.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1228; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724;
Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(d), 72 Stat.
1427, consisted of provisions similar to those comprising this
section, prior to the general revision of this chapter by Pub. L.
90-618.
AMENDMENTS
1976 - Subsec. (c). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
EFFECTIVE DATE
Section effective on first day of first month following October
1968, see section 207 of Pub. L. 90-618, set out as a note under
section 5801 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 5846, 5852, 5853 of this
title.
-End-
-CITE-
26 USC Sec. 5822 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter A - Taxes
PART III - TAX ON MAKING FIREARMS
-HEAD-
Sec. 5822. Making
-STATUTE-
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.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1228; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5831, act Aug. 16, 1954, ch. 736, 68A Stat. 724,
made a cross reference to section 4181 of this title relating to an
excise tax on pistols, revolvers, and firearms, prior to the
general revision of this chapter by Pub. L. 90-618, title II, Sec.
201, Oct. 22, 1968, 82 Stat. 1227.
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
-End-
-CITE-
26 USC Subchapter B - General Provisions and Exemptions 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
-HEAD-
SUBCHAPTER B - GENERAL PROVISIONS AND EXEMPTIONS
-MISC1-
Part
I. General provisions.
II. Exemptions.
PRIOR PROVISIONS
A prior subchapter B consisted of sections 5841 to 5848, prior to
the general revision of this chapter by Pub. L. 90-618, title II,
Sec. 201, Oct. 22, 1968, 82 Stat. 1227.
-End-
-CITE-
26 USC PART I - GENERAL PROVISIONS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
PART I - GENERAL PROVISIONS
-MISC1-
Sec.
5841. Registration of firearms.
5842. Identification of firearms.
5843. Records and returns.
5844. Importation.
5845. Definitions.
5846. Other laws applicable.
5847. Effect on other law.(!1)
5848. Restrictive use of information.
5849. Citation of chapter.
-FOOTNOTE-
(!1) So in original. Does not conform to section catchline.
-End-
-CITE-
26 USC Sec. 5841 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 5841. Registration of firearms
-STATUTE-
(a) Central registry
The Secretary shall maintain a central registry of all firearms
in the United States which are not in the possession or under the
control of the United States. This registry shall be known as the
National Firearms Registration and Transfer Record. The registry
shall include -
(1) identification of the firearm;
(2) date of registration; and
(3) identification and address of person entitled to possession
of the firearm.
(b) By whom registered
Each manufacturer, importer, and maker shall register each
firearm he manufactures, imports, or makes. Each firearm
transferred shall be registered to the transferee by the
transferor.
(c) How registered
Each manufacturer shall notify the Secretary of the manufacture
of a firearm in such manner as may by regulations be prescribed and
such notification shall effect the registration of the firearm
required by this section. Each importer, maker, and transferor of a
firearm shall, prior to importing, making, or transferring a
firearm, obtain authorization in such manner as required by this
chapter or regulations issued thereunder to import, make, or
transfer the firearm, and such authorization shall effect the
registration of the firearm required by this section.
(d) Firearms registered on effective date of this Act
A person shown as possessing a firearm by the records maintained
by the Secretary pursuant to the National Firearms Act in force on
the day immediately prior to the effective date of the National
Firearms Act of 1968 shall be considered to have registered under
this section the firearms in his possession which are disclosed by
that record as being in his possession.
(e) Proof of registration
A person possessing a firearm registered as required by this
section shall retain proof of registration which shall be made
available to the Secretary upon request.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1229; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-REFTEXT-
REFERENCES IN TEXT
The National Firearms Act in force prior to the effective date of
the National Firearms Act of 1968, referred to in subsec. (d), is
act Aug. 16, 1954, ch. 736, 68A Stat. 721, as amended, which was
classified generally to prior chapter 53 (prior Sec. 5801 et seq.)
of this title. For complete classification of this Act to the Code,
see Tables.
The National Firearms Act of 1968, referred to in subsec. (d),
means title II of Pub. L. 90-618, Oct. 22, 1968, 82 Stat. 1227, as
amended, cited as the National Firearms Act Amendments of 1968,
which is classified generally to this chapter. For complete
classification of this Act to the Code, see Short Title note set
out under section 5849 of this title and Tables.
The effective date of this Act and the effective date of the
National Firearms Act of 1968, referred to in subsec. (d) catchline
and text, means the effective date of the National Firearms Act of
1968, which is Nov. 1, 1968. See section 207(a) of Pub. L. 90-618,
set out as an Effective Date note under section 5801 of this title.
-MISC1-
PRIOR PROVISIONS
A prior section 5841, act Aug. 16, 1954, ch. 736, 68A Stat. 725,
consisted of provisions similar to those comprising this section,
prior to the general revision of this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Subsecs. (a), (c) to (e). Pub. L. 94-455 struck out "or
his delegate" after "Secretary" wherever appearing.
EFFECTIVE DATE
Section effective on first day of first month following October
1968, see section 207 of Pub. L. 90-618, set out as a note under
section 5801 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7012 of this title.
-End-
-CITE-
26 USC Sec. 5842 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 5842. Identification of firearms
-STATUTE-
(a) Identification of firearms other than destructive devices
Each manufacturer and importer and anyone making a firearm shall
identify each firearm, other than a destructive device,
manufactured, imported, or made by a serial number which may not be
readily removed, obliterated, or altered, the name of the
manufacturer, importer, or maker, and such other identification as
the Secretary may by regulations prescribe.
(b) Firearms without serial number
Any person who possesses a firearm, other than a destructive
device, which does not bear the serial number and other information
required by subsection (a) of this section shall identify the
firearm with a serial number assigned by the Secretary and any
other information the Secretary may by regulations prescribe.
(c) Identification of destructive device
Any firearm classified as a destructive device shall be
identified in such manner as the Secretary may by regulations
prescribe.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1230; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5842, act Aug. 16, 1954, ch. 736, 68A Stat. 725,
related to books, records, and returns, prior to the general
revision of this chapter by Pub. L. 90-618.
Provisions similar to those comprising this section were
contained in prior section 5843, act Aug. 16, 1954, ch. 736, 68A
Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85-859, title
II, Sec. 203(e), 72 Stat. 1427, prior to the general revision of
this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
-End-
-CITE-
26 USC Sec. 5843 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 5843. Records and returns
-STATUTE-
Importers, manufacturers, and dealers shall keep such records of,
and render such returns in relation to, the importation,
manufacture, making, receipt, and sale, or other disposition, of
firearms as the Secretary may by regulations prescribe.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1230; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725,
as amended by act Sept. 2, 1958, Pub. L. 85-859, title II, Sec.
203(e), 72 Stat. 1427, related to identification of firearms prior
to the general revision of this chapter by Pub. L. 90-618.
Provisions similar to those comprising this section were
contained in prior section 5842, act Aug. 16, 1954, 68A Stat. 725,
prior to the general revision of this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
-End-
-CITE-
26 USC Sec. 5844 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 5844. Importation
-STATUTE-
No firearm shall be imported or brought into the United States or
any territory under its control or jurisdiction unless the importer
establishes, under regulations as may be prescribed by the
Secretary, that the firearm to be imported or brought in is -
(1) being imported or brought in for the use of the United
States or any department, independent establishment, or agency
thereof or any State or possession or any political subdivision
thereof; or
(2) being imported or brought in for scientific or research
purposes; or
(3) being imported or brought in solely for testing or use as a
model by a registered manufacturer or solely for use as a sample
by a registered importer or registered dealer;
except that, the Secretary may permit the conditional importation
or bringing in of a firearm for examination and testing in
connection with classifying the firearm.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1230; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5844, act Aug. 16, 1954, ch. 736, 68A Stat. 725,
related to exportation, prior to the general revision of this
chapter by Pub. L. 90-618.
Provisions similar to those comprising this section were
contained in prior section 5845, act Aug. 16, 1954, ch. 736, 68A
Stat. 725, prior to the general revision of this chapter by Pub. L.
90-618.
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 5861 of this title.
-End-
-CITE-
26 USC Sec. 5845 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 5845. Definitions
-STATUTE-
For the purpose of this chapter -
(a) Firearm
The term "firearm" means (1) a shotgun having a barrel or barrels
of less than 18 inches in length; (2) a weapon made from a shotgun
if such weapon as modified has an overall length of less than 26
inches or a barrel or barrels of less than 18 inches in length; (3)
a rifle having a barrel or barrels of less than 16 inches in
length; (4) a weapon made from a rifle if such weapon as modified
has an overall length of less than 26 inches or a barrel or barrels
of less than 16 inches in length; (5) any other weapon, as defined
in subsection (e); (6) a machinegun; (7) any silencer (as defined
in section 921 of title 18, United States Code); and (8) a
destructive device. The term "firearm" shall not include an antique
firearm or any device (other than a machinegun or destructive
device) which, although designed as a weapon, the Secretary finds
by reason of the date of its manufacture, value, design, and other
characteristics is primarily a collector's item and is not likely
to be used as a weapon.
(b) Machinegun
The term "machinegun" means any weapon which shoots, is designed
to shoot, or can be readily restored to shoot, automatically more
than one shot, without manual reloading, by a single function of
the trigger. The term shall also include the frame or receiver of
any such weapon, any part designed and intended solely and
exclusively, or combination of parts designed and intended, for use
in converting a weapon into a machinegun, and any combination of
parts from which a machinegun can be assembled if such parts are in
the possession or under the control of a person.
(c) Rifle
The term "rifle" means a weapon designed or redesigned, made or
remade, and intended to be fired from the shoulder and designed or
redesigned and made or remade to use the energy of the explosive in
a fixed cartridge to fire only a single projectile through a rifled
bore for each single pull of the trigger, and shall include any
such weapon which may be readily restored to fire a fixed
cartridge.
(d) Shotgun
The term "shotgun" means a weapon designed or redesigned, made or
remade, and intended to be fired from the shoulder and designed or
redesigned and made or remade to use the energy of the explosive in
a fixed shotgun shell to fire through a smooth bore either a number
of projectiles (ball shot) or a single projectile for each pull of
the trigger, and shall include any such weapon which may be readily
restored to fire a fixed shotgun shell.
(e) Any other weapon
The term "any other weapon" means any weapon or device capable of
being concealed on the person from which a shot can be discharged
through the energy of an explosive, a pistol or revolver having a
barrel with a smooth bore designed or redesigned to fire a fixed
shotgun shell, weapons with combination shotgun and rifle barrels
12 inches or more, less than 18 inches in length, from which only a
single discharge can be made from either barrel without manual
reloading, and shall include any such weapon which may be readily
restored to fire. Such term shall not include a pistol or a
revolver having a rifled bore, or rifled bores, or weapons
designed, made, or intended to be fired from the shoulder and not
capable of firing fixed ammunition.
(f) Destructive device
The term "destructive device" means (1) any explosive,
incendiary, or poison gas (A) bomb, (B) grenade, (C) rocket having
a propellent charge of more than four ounces, (D) missile having an
explosive or incendiary charge of more than one-quarter ounce, (E)
mine, or (F) similar device; (2) any type of weapon by whatever
name known which will, or which may be readily converted to, expel
a projectile by the action of an explosive or other propellant, the
barrel or barrels of which have a bore of more than one-half inch
in diameter, except a shotgun or shotgun shell which the Secretary
finds is generally recognized as particularly suitable for sporting
purposes; and (3) any combination of parts either designed or
intended for use in converting any device into a destructive device
as defined in subparagraphs (1) and (2) and from which a
destructive device may be readily assembled. The term "destructive
device" shall not include any device which is neither designed nor
redesigned for use as a weapon; any device, although originally
designed for use as a weapon, which is redesigned for use as a
signaling, pyrotechnic, line throwing, safety, or similar device;
surplus ordnance sold, loaned, or given by the Secretary of the
Army pursuant to the provisions of section 4684(2), 4685, or 4686
of title 10 of the United States Code; or any other device which
the Secretary finds is not likely to be used as a weapon, or is an
antique or is a rifle which the owner intends to use solely for
sporting purposes.
(g) Antique firearm
The term "antique firearm" means any firearm not designed or
redesigned for using rim fire or conventional center fire ignition
with fixed ammunition and manufactured in or before 1898 (including
any matchlock, flintlock, percussion cap, or similar type of
ignition system or replica thereof, whether actually manufactured
before or after the year 1898) and also any firearm using fixed
ammunition manufactured in or before 1898, for which ammunition is
no longer manufactured in the United States and is not readily
available in the ordinary channels of commercial trade.
(h) Unserviceable firearm
The term "unserviceable firearm" means a firearm which is
incapable of discharging a shot by means of an explosive and
incapable of being readily restored to a firing condition.
(i) Make
The term "make", and the various derivatives of such word, shall
include manufacturing (other than by one qualified to engage in
such business under this chapter), putting together, altering, any
combination of these, or otherwise producing a firearm.
(j) Transfer
The term "transfer" and the various derivatives of such word,
shall include selling, assigning, pledging, leasing, loaning,
giving away, or otherwise disposing of.
(k) Dealer
The term "dealer" means any person, not a manufacturer or
importer, engaged in the business of selling, renting, leasing, or
loaning firearms and shall include pawnbrokers who accept firearms
as collateral for loans.
(l) Importer
The term "importer" means any person who is engaged in the
business of importing or bringing firearms into the United States.
(m) Manufacturer
The term "manufacturer" means any person who is engaged in the
business of manufacturing firearms.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1230; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), (J),
Oct. 4, 1976, 90 Stat. 1834, 1835; Pub. L. 99-308, Sec. 109, May
19, 1986, 100 Stat. 460.)
-MISC1-
PRIOR PROVISIONS
A prior section 5845, act Aug. 16, 1954, ch. 736, 68A Stat. 725,
related to the importation of firearms into the United States or
its territory, prior to the general revisions of this chapter by
Pub. L. 90-618.
Provisions similar to those comprising this section were
contained in prior section 5848, act Aug. 16, 1954, ch. 736, 68A
Stat. 727, as amended by acts Sept. 2, 1958, Pub. L. 85-859, title
II, Sec. 203(f), 72 Stat. 1427; June 1, 1960, Pub. L. 86-478, Sec.
3, 74 Stat. 149, prior to the general revision of this chapter by
Pub. L. 90-618.
AMENDMENTS
1986 - Subsec. (a)(7). Pub. L. 99-308, Sec. 109(b), substituted
"any silencer (as defined in section 921 of title 18, United States
Code)" for "a muffler or a silencer for any firearm whether or not
such firearm is included within this definition".
Subsec. (b). Pub. L. 99-308, Sec. 109(a), substituted "any part
designed and intended solely and exclusively, or combination of
parts designed and intended, for use in converting a weapon into a
machinegun," for "any combination of parts designed and intended
for use in converting a weapon into a machinegun,".
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (f). Pub. L. 94-455, Sec. 1906(b)(13)(A), (J), struck out
"or his delegate" after "shotgun or shotgun shell which the
Secretary" and "of the Treasury or his delegate" after "or any
other device which the Secretary".
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-308 effective 180 days after May 19,
1986, see section 110(a) of Pub. L. 99-308, set out as a note under
section 921 of Title 18, Crimes and Criminal Procedure.
EFFECTIVE DATE
Section effective on first day of first month following October
1968, except as to persons possessing firearms as defined in
subsec. (a) of this section which are not registered to such
persons in the National Firearms Registration and Transfer Record,
see section 207 of Pub. L. 90-618, set out as a note under section
5801 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 5685, 5811 of this title;
title 18 sections 844, 921, 922, 924, 925, 2344; title 40 section
1306.
-End-
-CITE-
26 USC Sec. 5846 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 5846. Other laws applicable
-STATUTE-
All provisions of law relating to special taxes imposed by
chapter 51 and to engraving, issuance, sale, accountability,
cancellation, and distribution of stamps for tax payment shall,
insofar as not inconsistent with the provisions of this chapter, be
applicable with respect to the taxes imposed by sections 5801,
5811, and 5821.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1232.)
-MISC1-
PRIOR PROVISIONS
A prior section 5846, act Aug. 16, 1954, ch. 736, 68A Stat. 726,
consisted of provisions similar to those comprising this section,
prior to the general revision of this chapter by Pub. L. 90-618.
-End-
-CITE-
26 USC Sec. 5847 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 5847. Effect on other laws
-STATUTE-
Nothing in this chapter shall be construed as modifying or
affecting the requirements of section 414 of the Mutual Security
Act of 1954, as amended, with respect to the manufacture,
exportation, and importation of arms, ammunition, and implements of
war.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1232.)
-REFTEXT-
REFERENCES IN TEXT
Section 414 of the Mutual Security Act of 1954, as amended,
referred to in text, was classified to section 1934 of Title 22,
Foreign Relations and Intercourse, and was repealed by section
212(b)(1) of Pub. L. 94-329, title II, 90 Stat. 745. Section
212(b)(1) of Pub. L. 94-329, also provided that any reference to
section 414 of the Mutual Security Act of 1954 shall be deemed to
be a reference to section 38 of the Arms Export Control Act.
Section 38 of the Arms Export Control Act is classified to section
2778 of Title 22.
-MISC1-
PRIOR PROVISIONS
A prior section 5847, act Aug. 16, 1954, ch. 736, 68A Stat. 726,
related to regulations which the Secretary or his delegate may
prescribe, prior to the general revision of this chapter by Pub. L.
90-618.
-End-
-CITE-
26 USC Sec. 5848 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 5848. Restrictive use of information
-STATUTE-
(a) General rule
No information or evidence obtained from an application,
registration, or records required to be submitted or retained by a
natural person in order to comply with any provision of this
chapter or regulations issued thereunder, shall, except as provided
in subsection (b) of this section, be used, directly or indirectly,
as evidence against that person in a criminal proceeding with
respect to a violation of law occurring prior to or concurrently
with the filing of the application or registration, or the
compiling of the records containing the information or evidence.
(b) Furnishing false information
Subsection (a) of this section shall not preclude the use of any
such information or evidence in a prosecution or other action under
any applicable provision of law with respect to the furnishing of
false information.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1232.)
-MISC1-
PRIOR PROVISIONS
A prior section 5848, act Aug. 16, 1954, ch. 736, 68A Stat. 727,
as amended by acts Sept. 2, 1958, Pub. L. 85-859, title II, Sec.
203(f), 72 Stat. 1427; June 1, 1960, Pub. L. 86-478, Sec. 3, 74
Stat. 149, related to definition of a firearm, machine gun, rifle,
shotgun, other weapon, importer, manufacturer, dealer, interstate
commerce, transfer and person, prior to the general revision of
this chapter by Pub. L. 90-618.
-End-
-CITE-
26 USC Sec. 5849 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 5849. Citation of chapter
-STATUTE-
This chapter may be cited as the "National Firearms Act" and any
reference in any other provision of law to the "National Firearms
Act" shall be held to refer to the provisions of this chapter.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1232.)
-MISC1-
PRIOR PROVISIONS
A prior section 5849, Pub. L. 85-859, title II, Sec. 203(g)(1),
Sept. 2, 1958, 72 Stat. 1427, consisted of provisions similar to
those comprising this section, prior to the general revision of
this chapter by Pub. L. 90-618.
SHORT TITLE
Section 202 of Pub. L. 90-618 provided that: "The amendments made
by section 201 of this title [enacting this chapter] shall be cited
as the 'National Firearms Act Amendments of 1968'."
-End-
-CITE-
26 USC PART II - EXEMPTIONS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART II - EXEMPTIONS
-HEAD-
PART II - EXEMPTIONS
-MISC1-
Sec.
5851. Special (occupational) tax exemption.
5852. General transfer and making exemption.(!1)
5853. Exemption from transfer and making tax available to
certain governmental entities and officials.(!1)
5854. Exportation of firearms exempt from transfer tax.
-FOOTNOTE-
(!1) So in original. Does not conform to section catchline.
-End-
-CITE-
26 USC Sec. 5851 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART II - EXEMPTIONS
-HEAD-
Sec. 5851. Special (occupational) tax exemption
-STATUTE-
(a) Business with United States
Any person required to pay special (occupational) tax under
section 5801 shall be relieved from payment of that tax if he
establishes to the satisfaction of the Secretary that his business
is conducted exclusively with, or on behalf of, the United States
or any department, independent establishment, or agency thereof.
The Secretary may relieve any person manufacturing firearms for, or
on behalf of, the United States from compliance with any provision
of this chapter in the conduct of such business.
(b) Application
The exemption provided for in subsection (a) of this section may
be obtained by filing with the Secretary an application on such
form and containing such information as may by regulations be
prescribed. The exemptions must thereafter be renewed on or before
July 1 of each year. Approval of the application by the Secretary
shall entitle the applicant to the exemptions stated on the
approved application.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1233; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5851, act Aug. 16, 1954, ch. 736, 68A Stat. 728,
as amended by act Sept. 2, 1958, Pub. L. 85-859, title II, Sec.
203(h)(1), (2), 72 Stat. 1428, related to possessing firearms
illegally, prior to the general revision of this chapter by Pub. L.
90-618. See section 5861(b) of this title.
Provisions similar to those comprising this section were
contained in prior section 5812, act Aug. 16, 1954, ch. 736, 68A
Stat. 722, prior to the general revision of this chapter by Pub. L.
90-618.
AMENDMENTS
1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out "or his
delegate" after "Secretary" wherever appearing.
EFFECTIVE DATE
Section effective on first day of first month following October
1968, see section 207 of Pub. L. 90-618, set out as a note under
section 5801 of this title.
-End-
-CITE-
26 USC Sec. 5852 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART II - EXEMPTIONS
-HEAD-
Sec. 5852. General transfer and making tax exemption
-STATUTE-
(a) Transfer
Any firearm may be transferred to the United States or any
department, independent establishment, or agency thereof, without
payment of the transfer tax imposed by section 5811.
(b) Making by a person other than a qualified manufacturer
Any firearm may be made by, or on behalf of, the United States,
or any department, independent establishment, or agency thereof,
without payment of the making tax imposed by section 5821.
(c) Making by a qualified manufacturer
A manufacturer qualified under this chapter to engage in such
business may make the type of firearm which he is qualified to
manufacture without payment of the making tax imposed by section
5821.
(d) Transfers between special (occupational) taxpayers
A firearm registered to a person qualified under this chapter to
engage in business as an importer, manufacturer, or dealer may be
transferred by that person without payment of the transfer tax
imposed by section 5811 to any other person qualified under this
chapter to manufacture, import, or deal in that type of firearm.
(e) Unserviceable firearm
An unserviceable firearm may be transferred as a curio or
ornament without payment of the transfer tax imposed by section
5811, under such requirements as the Secretary may by regulations
prescribe.
(f) Right to exemption
No firearm may be transferred or made exempt from tax under the
provisions of this section unless the transfer or making is
performed pursuant to an application in such form and manner as the
Secretary may by regulations prescribe.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1233; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5852, act Aug. 16, 1954, ch. 736, 68A Stat. 728,
related to removing or changing identification marks, prior to the
general revision of this chapter by Pub. L. 90-618. See section
5861(g) of this title and section 922(k) of Title 18, Crimes and
Criminal Procedure.
Provisions similar to those comprising this section were
contained in prior section 5814, act Aug. 16, 1954, ch. 736, 68A
Stat. 723, as amended by act Sept. 2, 1958, Pub. L. 85-859, title
II, Sec. 203(c), 72 Stat. 1427, prior to the general revision of
this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Subsecs. (e), (f). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
-End-
-CITE-
26 USC Sec. 5853 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART II - EXEMPTIONS
-HEAD-
Sec. 5853. Transfer and making tax exemption available to certain
governmental entities
-STATUTE-
(a) Transfer
A firearm may be transferred without the payment of the transfer
tax imposed by section 5811 to any State, possession of the United
States, any political subdivision thereof, or any official police
organization of such a government entity engaged in criminal
investigations.
(b) Making
A firearm may be made without payment of the making tax imposed
by section 5821 by, or on behalf of, any State, or possession of
the United States, any political subdivision thereof, or any
official police organization of such a government entity engaged in
criminal investigations.
(c) Right to exemption
No firearm may be transferred or made exempt from tax under this
section unless the transfer or making is performed pursuant to an
application in such form and manner as the Secretary may by
regulations prescribe.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1233; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5853, act Aug. 16, 1954, ch. 736, 68A Stat. 728,
related to importing firearms illegally, prior to the general
revision of this chapter by Pub. L. 90-618. See section 5861(k) of
this title and section 922(a) of Title 18, Crimes and Criminal
Procedure.
Provisions similar to those comprising this section were
contained in prior section 5821, act Aug. 16, 1954, ch. 736, 68A
Stat. 724, as amended by act Sept. 2, 1958, Pub. L. 85-859, title
II, Sec. 203(d), 72 Stat. 1427, prior to the general revision of
this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Subsec. (c). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
-End-
-CITE-
26 USC Sec. 5854 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter B - General Provisions and Exemptions
PART II - EXEMPTIONS
-HEAD-
Sec. 5854. Exportation of firearms exempt from transfer tax
-STATUTE-
A firearm may be exported without payment of the transfer tax
imposed under section 5811 provided that proof of the exportation
is furnished in such form and manner as the Secretary may by
regulations prescribe.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1234; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
A prior section 5854, Pub. L. 85-859, title II, Sec. 203(i)(1),
Sept. 2, 1958, 72 Stat. 1428, related to failure to register and
pay special tax, prior to the general revision of this chapter by
Pub. L. 90-618. See section 5861(a), (d) of this title and section
923 of Title 18, Crimes and Criminal Procedure.
Provisions similar to those comprising this section were
contained in prior section 5844, act Aug. 16, 1954, ch. 736, 68A
Stat. 725, prior to the general revision of this chapter by Pub. L.
90-618.
A prior section 5855, Pub. L. 85-859, title II, Sec. 203(i)(1),
Sept. 2, 1958, 72 Stat. 1428, made it unlawful for any person
required to comply with the provisions of sections 5814, 5821, and
5841 of this title, to ship, carry or deliver any firearm in
interstate commerce if such sections had not been complied with,
prior to the general revision of this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
-End-
-CITE-
26 USC Subchapter C - Prohibited Acts 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter C - Prohibited Acts
-HEAD-
SUBCHAPTER C - PROHIBITED ACTS
-MISC1-
Sec.
5861. Prohibited acts.(!1)
PRIOR PROVISIONS
A prior subchapter C consisted of sections 5851 to 5854, prior to
the general revision of this chapter by Pub. L. 90-618, title II,
Sec. 201, Oct. 22, 1968, 82 Stat. 1227.
-FOOTNOTE-
(!1) Editorially supplied. Subchapter added by Pub. L. 90-618
without a subchapter analysis.
-End-
-CITE-
26 USC Sec. 5861 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter C - Prohibited Acts
-HEAD-
Sec. 5861. Prohibited acts
-STATUTE-
It shall be unlawful for any person -
(a) to engage in business as a manufacturer or importer of, or
dealer in, firearms without having paid the special
(occupational) tax required by section 5801 for his business or
having registered as required by section 5802; or
(b) to receive or possess a firearm transferred to him in
violation of the provisions of this chapter; or
(c) to receive or possess a firearm made in violation of the
provisions of this chapter; or
(d) to receive or possess a firearm which is not registered to
him in the National Firearms Registration and Transfer Record; or
(e) to transfer a firearm in violation of the provisions of
this chapter; or
(f) to make a firearm in violation of the provisions of this
chapter; or
(g) to obliterate, remove, change, or alter the serial number
or other identification of a firearm required by this chapter; or
(h) to receive or possess a firearm having the serial number or
other identification required by this chapter obliterated,
removed, changed, or altered; or
(i) to receive or possess a firearm which is not identified by
a serial number as required by this chapter; or
(j) to transport, deliver, or receive any firearm in interstate
commerce which has not been registered as required by this
chapter; or
(k) to receive or possess a firearm which has been imported or
brought into the United States in violation of section 5844; or
(l) to make, or cause the making of, a false entry on any
application, return, or record required by this chapter, knowing
such entry to be false.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1234.)
-MISC1-
PRIOR PROVISIONS
A prior section 5861, act Aug. 16, 1954, ch. 736, 68A Stat. 729,
relating to penalties, was omitted in the general revision of this
chapter by Pub. L. 90-618.
Provisions similar to those comprising subsecs. (a), (b), (d),
(g), (j), and (k) of this section were contained in prior sections
of act Aug. 16, 1954, prior to the general revision of this chapter
by Pub. L. 90-618, as follows:
Present subsecs.: Prior sections
--------------------------------------------------------------------
(a) 5854.
(b) 5851.
(d) 5854.
(g) 5852.
(j) 5855.
(k) 5853.
--------------------------------------------------------------------
The prior sections 5851 to 5853, act Aug. 16, 1954, ch. 736, are
set out in 68A Stat. 728.
The prior sections 5854 and 5855, Pub. L. 85-859, title II, Sec.
203(i)(1), Sept. 2, 1958, are set out in 72 Stat. 1428.
A prior section 5862, act Aug. 16, 1954, ch. 736, 68A Stat. 729,
relating to the forfeiture and disposal of any firearm involved in
any violation of the provisions of this chapter or any regulation
promulgated thereunder, was omitted in the general revision of this
chapter by Pub. L. 90-618. The provisions of prior section 5862 of
this title are covered by section 5872 of this title.
EFFECTIVE DATE
Section effective on first day of first month following October
1968, see section 207 of Pub. L. 90-618, set out as a note under
section 5801 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7012 of this title; title
8 section 1101; title 18 section 2516.
-End-
-CITE-
26 USC Subchapter D - Penalties and Forfeitures 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter D - Penalties and Forfeitures
-HEAD-
SUBCHAPTER D - PENALTIES AND FORFEITURES
-MISC1-
Sec.
5871. Penalties.
5872. Forfeitures.
PRIOR PROVISIONS
A prior subchapter D, consisted of sections 5861 and 5862, prior
to the general revision of this chapter by Pub. L. 90-618, title
II, Sec. 201, Oct. 22, 1968, 82 Stat. 1227.
-End-
-CITE-
26 USC Sec. 5871 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter D - Penalties and Forfeitures
-HEAD-
Sec. 5871. Penalties
-STATUTE-
Any person who violates or fails to comply with any provisions of
this chapter shall, upon conviction, be fined not more than
$10,000, or be imprisoned not more than ten years, or both.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1234; amended Pub. L. 98-473, title II, Sec. 227, Oct. 12, 1984, 98
Stat. 2030.)
-MISC1-
PRIOR PROVISIONS
A prior section 5871, act Aug. 16, 1954, ch. 736, 68A Stat. 729,
consisted of provisions similar to those comprising this section,
prior to the general revision of this chapter by Pub. L. 90-618.
Provisions similar to those comprising this section were
contained in prior section 5861, act Aug. 16, 1954, ch. 736, 68A
Stat. 729, prior to the general revision of this chapter by Pub. L.
90-618.
AMENDMENTS
1984 - Pub. L. 98-473 struck out ", and shall become eligible for
parole as the Board of Parole shall determine" after "or both".
EFFECTIVE DATE OF 1984 AMENDMENT
Section 235(a)(1)(B)(ii)(IV) of Pub. L. 98-473 provided that the
amendment made by that section is effective Oct. 12, 1984.
EFFECTIVE DATE
Section effective on first day of first month following October
1968, see section 207(a) of Pub. L. 90-618, set out as a note under
section 5801 of this title.
-End-
-CITE-
26 USC Sec. 5872 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
FIREARMS
Subchapter D - Penalties and Forfeitures
-HEAD-
Sec. 5872. Forfeitures
-STATUTE-
(a) Laws applicable
Any firearm involved in any violation of the provisions of this
chapter shall be subject to seizure and forfeiture, and (except as
provided in subsection (b)) all the provisions of internal revenue
laws relating to searches, seizures, and forfeitures of unstamped
articles are extended to and made to apply to the articles taxed
under this chapter, and the persons to whom this chapter applies.
(b) Disposal
In the case of the forfeiture of any firearm by reason of a
violation of this chapter, no notice of public sale shall be
required; no such firearm shall be sold at a public sale; if such
firearm is forfeited for a violation of this chapter and there is
no remission or mitigation of forfeiture thereof, it shall be
delivered by the Secretary to the Administrator of General
Services, General Services Administration, who may order such
firearm destroyed or may sell it to any State, or possession, or
political subdivision thereof, or at the request of the Secretary,
may authorize its retention for official use of the Treasury
Department, or may transfer it without charge to any executive
department or independent establishment of the Government for use
by it.
-SOURCE-
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1235; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
-MISC1-
PRIOR PROVISIONS
Provisions similar to those comprising this section were
contained in prior section 5862, act Aug. 16, 1954, ch. 736, 68A
Stat. 729, prior to the general revision of this chapter by Pub. L.
90-618.
AMENDMENTS
1976 - Subsec. (b). Pub. L. 94-455 struck out "or his delegate"
after "Secretary" wherever appearing.
EFFECTIVE DATE
Section effective on first day of first month following October
1968, see section 207(a) of Pub. L. 90-618, set out as a note under
section 5801 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 5682, 7326 of this title;
title 18 section 3051; title 31 section 9703.
-End-
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