Browse Arkansas Code titles and sections
5-73-112. Certification by a chief law enforcement officer regarding receipt or manufacture of a firearm.
Arkansas Code — all titles (historical 2020) · legal_authorities
5-73-112. Certification by a chief law enforcement officer regarding receipt or manufacture of a firearm.
(a) As used in this section:
(1) “Certification” means the participation and assent of the chief law enforcement officer or his or her designee necessary under federal law for the approval of an application to transfer or manufacture a firearm; and
(2) “Firearm” means the same as defined in § 5845(a) of the National Firearms Act, 26 U.S.C. § 5801 et seq. as it existed on January 1, 2015.
(b)(1) When certification by the chief law enforcement officer of a jurisdiction is required by federal law or regulation for the transfer or manufacture of a firearm within fifteen (15) days of receipt of a request for certification, the chief law enforcement officer or his or her designee shall provide the certification if the applicant is not prohibited by law from receiving or manufacturing the firearm or is not the subject of a proceeding that could result in the applicant's being prohibited by law from receiving or manufacturing the firearm.
(2) If the applicant is prohibited by law from receiving or manufacturing the firearm or is the subject of a proceeding that could result in a prohibition against his or her receiving or manufacturing the firearm, the chief law enforcement officer or his or her designee shall provide written notification to the applicant that states the reasons for his or her findings and that the certification is denied.
(c)(1) An applicant whose request for certification is denied may appeal the denial to the circuit court where the applicant resides.
(2) The circuit court shall review the denial de novo.
(3) If the circuit court finds that the applicant is not prohibited by law from receiving or manufacturing the firearm or is not the su
Source: Arkansas Code — historical release 78 (November 6, 2020) · 5-73-112
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:5-73-112
Source file: gov.ar.code.title.05.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0fce1fcd135cece9fa8b2290ecdbd83ff268c06c3cecf10cdab470e1d93a1f9f
Source location: content.xml paragraph 30143
Stored source content
5-73-112. Certification by a chief law enforcement officer regarding receipt or manufacture of a firearm.
(a) As used in this section:
(1) “Certification” means the participation and assent of the chief law enforcement officer or his or her designee necessary under federal law for the approval of an application to transfer or manufacture a firearm; and
(2) “Firearm” means the same as defined in § 5845(a) of the National Firearms Act, 26 U.S.C. § 5801 et seq. as it existed on January 1, 2015.
(b)(1) When certification by the chief law enforcement officer of a jurisdiction is required by federal law or regulation for the transfer or manufacture of a firearm within fifteen (15) days of receipt of a request for certification, the chief law enforcement officer or his or her designee shall provide the certification if the applicant is not prohibited by law from receiving or manufacturing the firearm or is not the subject of a proceeding that could result in the applicant's being prohibited by law from receiving or manufacturing the firearm.
(2) If the applicant is prohibited by law from receiving or manufacturing the firearm or is the subject of a proceeding that could result in a prohibition against his or her receiving or manufacturing the firearm, the chief law enforcement officer or his or her designee shall provide written notification to the applicant that states the reasons for his or her findings and that the certification is denied.
(c)(1) An applicant whose request for certification is denied may appeal the denial to the circuit court where the applicant resides.
(2) The circuit court shall review the denial de novo.
(3) If the circuit court finds that the applicant is not prohibited by law from receiving or manufacturing the firearm or is not the subject of a proceeding that could result in a prohibition against his or her receiving or manufacturing the firearm, the circuit court shall order the chief law enforcement officer to issue the certification to the applicant.
(d) Except as provided in subdivision (c)(3) of this section, the chief law enforcement officer of a jurisdiction and his or her employees who act in good faith are immune from civil liability arising from any act or omission in making a certification under this section.
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Federal law — U.S. Code and appendices · legal_authorities
**(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: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5801
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 5801. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 3282
TITLE 26—INTERNAL REVENUE CODE
§ 5801
§ 5801. Imposition of tax
(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 busi-
ness 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 ap-
plied 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) re-
lates) are less than $500,000.
(2) Controlled group rules
All persons treated as 1 taxpayer under sec-
tion 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.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1227; amended Pub. L. 100–203, title X,
§ 10512(g)(1), Dec. 22, 1987, 101 Stat. 1330–449.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5801, acts Aug. 16, 1954, ch. 736, 68A
Stat. 721; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(a),
72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 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 gen-
erally. Prior to amendment, text
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5801
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 5801. This identifies an authority to review, not proof of applicability.