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26 U.S.C. § 5861 — Prohibited acts

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

26 U.S.C. § 5861 — Prohibited acts

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.

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Source location: Title 26, Chapter 53, § 5861; 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. § 5872 — Forfeitures

**(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 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.

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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

18 U.S.C. § 2516 — Authorization for interception of wire, oral, or electronic communications

(1) The Attorney General, Deputy Attorney General, Associate Attorney General,11 See 1984 Amendment note below. or any Assistant Attorney General, any acting Assistant Attorney General, or any Deputy Assistant Attorney General or acting Deputy Assistant Attorney General in the Criminal Division or National Security Division specially designated by the Attorney General, may authorize an application to a Federal judge of competent jurisdiction for, and such judge may grant in conformity with section 2518 of this chapter an order authorizing or approving the interception of wire or oral communications by the Federal Bureau of Investigation, or a Federal agency having responsibility for the investigation of the offense as to which the application is made, when such interception may provide or has provided evidence of— (a) any offense punishable by death or by imprisonment for more than one year under sections 2122 and 2274 through 2277 of title 42 of the United States Code (relating to the enforcement of the Atomic Energy Act of 1954), [section 2284 of title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section2284&num=0&edition=prelim) of the United States Code (relating to sabotage of nuclear facilities or fuel), or under the following chapters of this title: chapter 10 (relating to biological weapons), chapter 37 (relating to espionage), chapter 55 (relating to kidnapping), chapter 90 (relating to protection of trade secrets), chapter 105 (relating to sabotage), chapter 115 (relating to treason), chapter 102 (relating to riots), chapter 65 (relating to malicious mischief), chapter 111 (relating to destruction of vessels), or chapter 81 (relating to piracy); (b) a violation of section 186 or [section 501(c) of title 29](https://uscode.house.gov/

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

8 U.S.C. § 1101 — Definitions

**(a)** As used in this chapter— (1) The term “administrator” means the official designated by the Secretary of State pursuant to [section 1104(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title8-section1104/b&num=0&edition=prelim). (2) The term “advocates” includes, but is not limited to, advises, recommends, furthers by overt act, and admits belief in. (3) The term “alien” means any person not a citizen or national of the United States. (4) The term “application for admission” has reference to the application for admission into the United States and not to the application for the issuance of an immigrant or nonimmigrant visa. (5) The term “Attorney General” means the Attorney General of the United States. (6) The term “border crossing identification card” means a document of identity bearing that designation issued to an alien who is lawfully admitted for permanent residence, or to an alien who is a resident in foreign contiguous territory, by a consular officer or an immigration officer for the purpose of crossing over the borders between the United States and foreign contiguous territory in accordance with such conditions for its issuance and use as may be prescribed by regulations. Such regulations shall provide that (A) each such document include a biometric identifier (such as the fingerprint or handprint of the alien) that is machine readable and (B) an alien presenting a border crossing identification card is not permitted to cross over the border into the United States unless the biometric identifier contained on the card matches the appropriate biometric characteristic of the alien. (7) The term “clerk of court” means a clerk of a naturalization court. (8) The terms “Commissioner” and “Deputy Commissioner” mean the Co

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

26 U.S.C. § 5861 — Prohibited acts

Page 3290 TITLE 26—INTERNAL REVENUE CODE § 5861 1 Editorially supplied. Subchapter added by Pub. L. 90–618 with- out a subchapter analysis. Subchapter C—Prohibited Acts Sec. 5861. Prohibited acts.1 Editorial Notes 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, § 201, Oct. 22, 1968, 82 Stat. 1227. § 5861. Prohibited acts 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 re- quired by section 5801 for his business or hav- ing registered as required by section 5802; or (b) to receive or possess a firearm trans- ferred 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 Fire- arms 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 pro- visions 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 fire- arm in interstate commerce which has not been registered as required by this chapter; or (k) to receive or possess a firearm which has been import

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