-CITE-

26 USC CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES,

AND CERTAIN OTHER FIREARMS 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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.

(g742l) 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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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 01/06/03

-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-