Browse Arkansas Code titles and sections
5-73-205. Presumption of offensive or aggressive purpose.
Arkansas Code — all titles (historical 2020) · legal_authorities
5-73-205. Presumption of offensive or aggressive purpose.
(a) Possession or use of a machine gun is presumed to be for an offensive or aggressive purpose:
(1) When the machine gun is on premises not owned or rented for bona fide permanent residence or business occupancy by the person in whose possession the machine gun may be found;
(2) When in the possession of or used by an unnaturalized foreign-born person or a person who has been convicted of a crime of violence in any court of record, state or federal, of the United States of America, its territories or insular possessions;
(3) [Repealed.]
(4) When empty or loaded pistol shells of 30 (.30 in. or 7.63 mm.) or larger caliber which have been or are susceptible of use in the machine gun are found in the immediate vicinity of the machine gun.
(b) A machine gun is exempt from the presumption of offensive or aggressive purpose if:
(1) The machine gun has been registered to a corporation in the business of manufacturing ammunition or a representative of the corporation under the National Firearms Act, 26 U.S.C. § 5801 et seq., or the Gun Control Act of 1968, 18 U.S.C. § 921 et seq.;
(2) The machine gun is being used primarily to test ammunition in a nonoffensive and nonaggressive manner by the corporation or the corporation's representative that the machine gun is registered to; and
(3) The corporation or the corporation's representative is not prohibited from the possession of a firearm by any state or federal law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 5-73-205
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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Stable record: arkansas_code:legal_authorities:5-73-205
Source file: gov.ar.code.title.05.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5b6a8cb6a48b81bc8eccd398ca8c099ab3117e8b1f9a1eb88220d596cc930e0f
Source location: content.xml paragraph 30695
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5-73-205. Presumption of offensive or aggressive purpose.
(a) Possession or use of a machine gun is presumed to be for an offensive or aggressive purpose:
(1) When the machine gun is on premises not owned or rented for bona fide permanent residence or business occupancy by the person in whose possession the machine gun may be found;
(2) When in the possession of or used by an unnaturalized foreign-born person or a person who has been convicted of a crime of violence in any court of record, state or federal, of the United States of America, its territories or insular possessions;
(3) [Repealed.]
(4) When empty or loaded pistol shells of 30 (.30 in. or 7.63 mm.) or larger caliber which have been or are susceptible of use in the machine gun are found in the immediate vicinity of the machine gun.
(b) A machine gun is exempt from the presumption of offensive or aggressive purpose if:
(1) The machine gun has been registered to a corporation in the business of manufacturing ammunition or a representative of the corporation under the National Firearms Act, 26 U.S.C. § 5801 et seq., or the Gun Control Act of 1968, 18 U.S.C. § 921 et seq.;
(2) The machine gun is being used primarily to test ammunition in a nonoffensive and nonaggressive manner by the corporation or the corporation's representative that the machine gun is registered to; and
(3) The corporation or the corporation's representative is not prohibited from the possession of a firearm by any state or federal law.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** As used in this chapter—
(1) The term “person” and the term “whoever” include any individual, corporation, company, association, firm, partnership, society, or joint stock company.
(2) The term “interstate or foreign commerce” includes commerce between any place in a State and any place outside of that State, or within any possession of the United States (not including the Canal Zone) or the District of Columbia, but such term does not include commerce between places within the same State but through any place outside of that State. The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States (not including the Canal Zone).
(3) The term “firearm” means (A) any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive; (B) the frame or receiver of any such weapon; (C) any firearm muffler or firearm silencer; or (D) any destructive device. Such term does not include an antique firearm.
(4) The term “destructive device” means—
(A) any explosive, incendiary, or poison gas—
(i) bomb,
(ii) grenade,
(iii) rocket having a propellant charge of more than four ounces,
(iv) missile having an explosive or incendiary charge of more than one-quarter ounce,
(v) mine, or
(vi) device similar to any of the devices described in the preceding clauses;
(B) any type of weapon (other than a shotgun or a shotgun shell which the Attorney General finds is generally recognized as particularly suitable for sporting purposes) 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, and which has any barrel with a bore of
Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 921
Stored review status: release_metadata_unconfirmed. The source passage cites 18 U.S.C. § 921. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 217
TITLE 18—CRIMES AND CRIMINAL PROCEDURE
§ 921
Minor changes were made in phraseology.
Editorial Notes
AMENDMENTS
2001—Pub. L. 107–56 substituted ‘‘5 years’’ for ‘‘one
year’’.
1994—Pub. L. 103–322 substituted ‘‘fined under this
title’’ for ‘‘fined not more than $500’’.
CHAPTER 44—FIREARMS
Sec.
921.
Definitions.
922.
Unlawful acts.
923.
Licensing.
924.
Penalties.
925.
Exceptions: Relief from disabilities.
925A.
Remedy for erroneous denial of firearm.
925B.
Reporting of background check denials to
State authorities.
925C.
Annual report to Congress.
925D.
Special assistant U.S. attorneys and cross-
deputized attorneys.
926.
Rules and regulations.
926A.
Interstate transportation of firearms.
926B.
Carrying of concealed firearms by qualified
law enforcement officers.
926C.
Carrying of concealed firearms by qualified
retired law enforcement officers.
927.
Effect on State law.
928.
Separability.
929.
Use of restricted ammunition.
930.
Possession of firearms and dangerous weapons
in Federal facilities.
931.
Prohibition on purchase, ownership, or pos-
session of body armor by violent felons.
932.
Straw purchasing of firearms.
933.
Trafficking in firearms.
934.
Forfeiture and fines.
Editorial Notes
AMENDMENTS
2022—Pub. L. 117–159, div. A, title II, § 12004(a)(6), June
25, 2022, 136 Stat. 1329, added items 932 to 934.
Pub. L. 117–103, div. W, title XI, §§ 1101(d), 1102(b),
1103(b), Mar. 15, 2022, 136 Stat. 920, 921, added items 925B
to 925D.
2004—Pub. L. 108–277, §§ 2(b), 3(b), July 22, 2004, 118
Stat. 866, 867, added items 926B and 926C.
2002—Pub. L. 107–273, div. C, title I, § 11009(e)(2)(B),
Nov. 2, 2002, 116 Stat. 1821, added item 931.
1993—Pub. L. 103–159, title I, § 104(b), Nov. 30, 1993, 107
Stat. 1543,
Source: Supplied 2024 U.S. Code historical extraction · 18 U.S.C. § 921
Stored review status: historical_2024_not_currentness_verified. The source passage cites 18 U.S.C. § 921. This identifies an authority to review, not proof of applicability.
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.