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26 U.S.C. § 5872 — Forfeitures

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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Source location: Title 26, Chapter 53, § 5872; 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. § 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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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 5872 — Forfeitures

Page 3291 TITLE 26—INTERNAL REVENUE CODE § 5881 § 5872. Forfeitures (a) Laws applicable Any firearm involved in any violation of the provisions of this chapter shall be subject to sei- zure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal rev- enue laws relating to searches, seizures, and for- feitures of unstamped articles are extended to and made to apply to the articles taxed under this chapter, and the persons to whom this chap- ter 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 Depart- ment, or may transfer it without charge to any executive department or independent establish- ment of the Government for use by it. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1235; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS Provisions similar to those comprising this section were contained in prior section 5862, act Aug. 16, 1954, ch. 736, 68A Stat. 729, prior to the general revision of this chapter by Pub. L. 90–618. AMENDMENTS 1976—Subsec. (b). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing

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