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26 U.S.C. § 5841 — Registration of firearms

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5841 — Registration of firearms

**(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 11 So in original. See References in Text notes below. 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 regi

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Source location: Title 26, Chapter 53, § 5841; chapter-053-machine-guns-destructive-devices-and-certain-other-firearms.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 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 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.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5841 — Registration of firearms

Page 3284 TITLE 26—INTERNAL REVENUE CODE § 5822 1 So in original. See References in Text notes below. (b) By whom paid The tax imposed by subsection (a) of this sec- tion shall be paid by the person making the fire- arm. (c) Payment The tax imposed by subsection (a) of this sec- tion shall be payable by the stamp prescribed for payment by the Secretary. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, § 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’’. Statutory Notes and Related Subsidiaries 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. § 5822. Making No person shall make a firearm unless he has (a) filed with the Secretary a written applica- tion, in duplicate, to make and register the fire- arm on the form prescribed by the Secretary; (b) paid any tax payable on the making and such payment is evidenced by the proper stamp af- fixed to the original application form; (c) identi- fied 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 Sec- retary may by regulations prescribe, except that, if such person is an individual, the identi- fication must include hi

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