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26 U.S.C. § 5851 — Special (occupational) tax exemption

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

26 U.S.C. § 5851 — Special (occupational) tax exemption

**(a) Business with United States** Any person required to pay special (occupational) tax under section 5801 shall be relieved from payment of that tax if he establishes to the satisfaction of the Secretary that his business is conducted exclusively with, or on behalf of, the United States or any department, independent establishment, or agency thereof. The Secretary may relieve any person manufacturing firearms for, or on behalf of, the United States from compliance with any provision of this chapter in the conduct of such business. **(b) Application** The exemption provided for in subsection (a) of this section may be obtained by filing with the Secretary an application on such form and containing such information as may by regulations be prescribed. The exemptions must thereafter be renewed on or before July 1 of each year. Approval of the application by the Secretary shall entitle the applicant to the exemptions stated on the approved application.

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Source location: Title 26, Chapter 53, § 5851; 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. § 5851 — Special (occupational) tax exemption

Page 3288 TITLE 26—INTERNAL REVENUE CODE § 5848 § 5848. Restrictive use of information (a) General rule No information or evidence obtained from an application, registration, or records required to be submitted or retained by a natural person in order to comply with any provision of this chap- ter or regulations issued thereunder, shall, ex- cept as provided in subsection (b) of this section, be used, directly or indirectly, as evidence against that person in a criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the application or registration, or the compiling of the records containing the information or evi- dence. (b) Furnishing false information Subsection (a) of this section shall not pre- clude the use of any such information or evi- dence in a prosecution or other action under any applicable provision of law with respect to the furnishing of false information. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232.) Editorial Notes PRIOR PROVISIONS A prior section 5848, act Aug. 16, 1954, ch. 736, 68A Stat. 727, as amended by acts Sept. 2, 1958, Pub. L. 85–859, title II, § 203(f), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 3, 74 Stat. 149, related to definition of a fire- arm, machine gun, rifle, shotgun, other weapon, im- porter, manufacturer, dealer, interstate commerce, transfer and person, prior to the general revision of this chapter by Pub. L. 90–618. § 5849. Citation of chapter This chapter may be cited as the ‘‘National Firearms Act’’ and any reference in any other provision of law to the ‘‘National Firearms Act’’ shall be held to refer to the provisions of this chapter. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232.) Editorial

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