-CITE-
    26 USC CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES,
           AND CERTAIN OTHER FIREARMS                      01/03/2007

-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.

-FOOTNOTE-
    (!1) Section numbers editorially supplied.


-End-


-CITE-
    26 USC Subchapter A - Taxes                                 01/03/2007

-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.

-End-


-CITE-
    26 USC PART I - SPECIAL (OCCUPATIONAL) TAXES                01/03/2007

-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                                            01/03/2007

-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]."

-End-



-CITE-
    26 USC Sec. 5802                                            01/03/2007

-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.

-End-


-CITE-
    26 USC PART II - TAX ON TRANSFERRING FIREARMS               01/03/2007

-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                                            01/03/2007

-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.

-End-



-CITE-
    26 USC Sec. 5812                                            01/03/2007

-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.

-End-


-CITE-
    26 USC PART III - TAX ON MAKING FIREARMS                    01/03/2007

-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                                            01/03/2007

-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.

-End-



-CITE-
    26 USC Sec. 5822                                            01/03/2007

-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     01/03/2007

-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                          01/03/2007

-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                                            01/03/2007

-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 (!1) 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),
    probably means the National Firearms Act in force prior to the
    effective date of the National Firearms Act Amendments of 1968,
    which is act Aug. 16, 1954, ch. 736, 68A Stat. 721, as amended, and
    which was classified generally to prior chapter 53 (prior Sec. 5801
    et seq.) of this title.
      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, probably means the effective date of the National
    Firearms Act Amendments 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.

-FOOTNOTE-
    (!1) So in original. See References in Text notes below.


-End-



-CITE-
    26 USC Sec. 5842                                            01/03/2007

-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                                            01/03/2007

-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                                            01/03/2007

-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.

-End-



-CITE-
    26 USC Sec. 5845                                            01/03/2007

-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.

-End-



-CITE-
    26 USC Sec. 5846                                            01/03/2007

-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                                            01/03/2007

-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                                            01/03/2007

-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                                            01/03/2007

-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                                 01/03/2007

-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                                            01/03/2007

-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                                            01/03/2007

-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                                            01/03/2007

-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                                            01/03/2007

-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                       01/03/2007

-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                                            01/03/2007

-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.

-End-


-CITE-
    26 USC Subchapter D - Penalties and Forfeitures             01/03/2007

-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                                            01/03/2007

-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                                            01/03/2007

-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.

-End-