An Act to amend the Internal Revenue Code of 1954 to eliminate the proration of the occupational tax on persons dealing in machineguns and certain other firearms, to reduce occupational and transfer taxes on certain weapons, to make the transferor and transferee jointly liable for the transfer tax on firearms, and to make certain changes in the definition of a firearm
PL 86-478 (H.R.4029), enacted 06/01/1960

74 
S T A T . ] 
PUBLIC LAW 86-478-JUNE 1, 1960 
149 
Public Law 86-478 
AN ACT 
To amend the Internal Revenue Code of 1954 to eliminate the proration of the 
occupational tax on persons dealing in machine guns and certain other fire-
arms, to reduce occupational and transfer taxes on certain weapons, to make 
the transferor and transferee jointly liable for the transfer tax on firearms, 
and to make certain changes in the definition of a firearm. 
Be it enacted hy the Senate and House of Repr-esentatives of the 
United States of America in Congress assembled^ That section 5801 of 
the Internal Revenue Code of 1954 (relating to special (occupational) 
taxes on persons manufacturing, importing, and dealing in machine 
guns and certain other firearms) is amended to read as follows: 
"SEC. 5801. TAX. 
"(a) RATE.—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 tax at the following rates: 
"(1) 
IMPORTERS 
OR MANUFACTURERS.—Importers or manu-
facturers, $500 a year or fraction thereof; 
"(2) DEALERS OTHER THAN PAWNBROKERS.—Dealers, other than 
pawnbrokers, $200 a year or fraction thereof; 
"(3) PAWNBROKERS.—Pawnbrokers, $300 a year or fraction 
thereof: 
Provided^ That manufacturers and dealers in guns with combination 
shotgun and rifle barrels, 12 inches or more but less than 18 inches in 
length, from which only a single discharge can be made from either 
barrel without manual reloading, and manufacturers and dealers in 
guns classified as 'any other weapon' under section 5848(5), shall pay 
the following taxes: Manufacturers, $25 a year or fraction thereof; 
dealers, $10 a year or fraction thereof. 
"(b) 
CROSS REFERENCE.— 
"For license to transport, ship, or receive firearms or ammuni-
tion under the Federal Firearms Act, see section 3 of the Act of 
June 30, 1938 (52 Stat. 1251; 15 U.S.C. 903)." 
SEC. 2. Subsections (a) and (b) of section 5811 of the Internal 
Revenue Code of 1954 (relating to transfer tax on machine guns and 
certain other firearms) are amended to read as follows: 
"(a) RATE.—There shall be levied, collected, and paid on firearms 
transferred in the United States a tax at the rate of $200 for each 
firearm: Provided^ That the transfer tax on any gun with combination 
shotgun and rifle barrels, 12 inches or more but less than 18 inches in 
length, from which only a single discharge can be made from either 
barrel without manual reloading, and on any gun classified as 'any 
other weapon' under section 5848(5), shall be at the rate of $5. 
The 
tax imposed by this section shall be in addition to any import duty 
imposed on such firearm. 
"(b) B Y WHOM PAID.—Such tax shall be paid by the transferor: 
Provided^ That if a firearm is transferred without payment of such 
tax the transferor and transferee shall become jointly and severally 
liable for such tax." 
SEC. 3. Paragraph (1) of section 5848 of the Internal Revenue Code 
of 1954 (defining the term "firearm") is amended to read as follows: 
" (1) FIREARM.—The term 'firearm' means a shotgun having a 
barrel or barrels of less than 18 inches in length, or a rifle having 
a barrel or barrels of less than 16 inches in length, or any weapon 
made from a rifle or shotgun (whether by alteration, modifica-
tion, or otherwise) if such weapon as modified has an overall 
length of less than 26 inches, or any other weapon, except a pistol 
June I, 1960 
[H. R. 4029] 
Taxes. 
Firearms. 
26 use 5801. 
26 use 5848. 
26 use 5311. 
150 
PUBLIC LAW 86-479-JUNE 1, 1960 
[74 S T A T . 
26 u s e 5685. 
Effective dates. 
or revolver, from which a shot is discharged by an explosive if 
such weapon is capable of being concealed on the person, or a 
machine gun, and mcludes a muffler or silencer for any firearm 
whether or not such firearm is included within the foregoing 
definition." 
SEC. 4. Subsections (a) and (b) of section 5685 of the Internal 
Revenue Code of 1954 (relating to penalty for possession of fire-
arms, etc., when violating liquor laws) are each amended by striking 
out ''shotgun or rifle having a barrel or barrels less than 18 inches in 
length," and inserting in lieu thereof "shotgun having a barrel or bar-
rels less than 18 inches in length, or a rifle having a barrel or barrels 
less than 16 inches in length,". 
SEC. 5. The amendments made by this Act shall take effect on the 
first day of the first month which begins more than 10 days after the 
date of the enactment of this Act and, for purposes of the rate of the 
special tax imposed by section 5801 of the Internal Revenue Code of 
1954, shall apply with respect to periods beginning after June 30, 
1960. 
Approved June 1, 1960. 
June 1, 1960 
[H. R. 9308] 
Public Law 86-479 
AN ACT 
To extend until June 30,11)63, the suspension of duty on imports of crude chicory 
and the reduction in duty on ground chicory. 
C h i c o r y , c u i 
toms duties. 
Be it eTiacted hy the Senate and House of Representatives 
of the 
United States of America in Congress asseiiibled^ That sections 1 and 3 
of the Act entitled "An Act to suspend for two years the duty on crude 
chicory and to amend the Tariff Act of 1930 as it relates to chicory", 
approved April 16,1958, as amended (72 Stat. 87; 19 U.S.C. 1001, par. 
776 and note; Public Law 86-441), are each amended by striking out 
"July 16, 1960" and inserting in lieu thereof "June 30, 1963". 
Approved June 1, 1960. 
June 1, I960 
[H. R. 9818] 
Public Law 86-480 
AN ACT 
To provide for the conveyance of certain real property of the United States 
to the State of Florida. 
State of Florida, 
Conveyance. 
Be it enacted hy the Senate and House of Reyresentatives 
of the 
United States of America in Congress assembled^ That the Secretary 
of Agriculture shall convey to the State of Florida all right, title, and 
interest of the United States in and to the north 500 acres of section 
33, township 21 south, range 21 east, Tallahassee meridian, Sumter 
County, Florida, upon payment by the State of Florida to the United 
States (within the one-year period beginning on the date of enactment 
of this Act) of the market value of such land as determined by the 
Secretary. 
Such conveyance shall be subject to the condition that 
such real property shall be used by the State of Florida for public pur-
poses, and if such i-eal property shall ever cease to be used for public 
purposes, the title thereto shall revert to the United States and the 
United States shall have the right of immediate entry thereon. 
Approved June 1, 1960.