Browse Arkansas Code titles and sections
26 U.S.C. § 5801 — Imposition of tax
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. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: a0e9577a1de73d5995200a606d0cede300d69cbb501f126e3c72cdb347d98ad6. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_9d1fdd46b38870d2eb9e7015
Source file: Laws/federal/codes/united-states-code/title-26/section-5801-imposition-of-tax--423c55d292.md
Pages: Not recorded – Not recorded
Passage SHA-256: b556c912dff88a68cf7014e11f027d8c5f5c6f9c1e7292ca71141620bc0003a2
Source location: Title 26, Chapter 53, § 5801; chapter-053-machine-guns-destructive-devices-and-certain-other-firearms.md
Stored source content
**(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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
Any person using distilled spirits on which the tax has been determined, in the manufacture or production of medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes shall be eligible for drawback at the time when such distilled spirits are used in the manufacture of such products as provided for in this subpart.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5111
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Findings** Congress finds the following:
(1) The Second Amendment to the United States Constitution provides that the right of the people to keep and bear arms shall not be infringed.
(2) The Second Amendment to the United States Constitution protects the rights of individuals, including those who are not members of a militia or engaged in military service or training, to keep and bear arms.
(3) Lawsuits have been commenced against manufacturers, distributors, dealers, and importers of firearms that operate as designed and intended, which seek money damages and other relief for the harm caused by the misuse of firearms by third parties, including criminals.
(4) The manufacture, importation, possession, sale, and use of firearms and ammunition in the United States are heavily regulated by Federal, State, and local laws. Such Federal laws include the Gun Control Act of 1968, the National Firearms Act [[26 U.S.C. 5801](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5801&num=0&edition=prelim) et seq.], and the Arms Export Control Act [[22 U.S.C. 2751](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section2751&num=0&edition=prelim) et seq.].
(5) Businesses in the United States that are engaged in interstate and foreign commerce through the lawful design, manufacture, marketing, distribution, importation, or sale to the public of firearms or ammunition products that have been shipped or transported in interstate or foreign commerce are not, and should not, be liable for the harm caused by those who criminally or unlawfully misuse firearm products or ammunition products that function as designed and intended.
(6) The possibility of imposing liability on an entire industry for harm that is solely caused by others is
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 7901
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413, set forth a cross reference to section 7273(a), relating to penalties for failure to post special tax stamps.
A prior section 5692, act Aug. 16, 1954, ch. 736, 68A Stat. 703, related to penalty relating to records of retail liquor dealers, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.
A prior section 5693, act Aug. 16, 1954, ch. 736, 68A Stat. 703, consisted of provisions similar to those comprising section 5692, prior to the general revision of this chapter by Pub. L. 85–859.
#### Effective Date of Repeal
Repeal effective Oct. 22, 1968, see section 207 of Pub. L. 90–618, set out as an Effective Date note under [section 5801 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5801&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5692
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate** There shall be levied, collected, and paid on firearms transferred a tax at the rate of—
(1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and
(2) $0 for any firearm transferred which is not described in paragraph (1).
**(b) By whom paid** The tax imposed by subsection (a) of this section shall be paid by the transferor.
**(c) Payment** The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5811
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate** There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—
(1) $200 for each firearm made in the case of a machinegun or a destructive device, and
(2) $0 for any firearm made which is not described in paragraph (1).
**(b) By whom paid** The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.
**(c) Payment** The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5821
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5841
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
For the purpose of this chapter—
**(a) Firearm** The term “firearm” means (1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3) a rifle having a barrel or barrels of less than 16 inches in length; (4) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (5) any other weapon, as defined in subsection (e); (6) a machinegun; (7) any silencer (as defined in [section 921 of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section921&num=0&edition=prelim), United States Code); and (8) a destructive device. The term “firearm” shall not include an antique firearm or any device (other than a machinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector’s item and is not likely to be used as a weapon.
**(b) Machinegun** The term “machinegun” means any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machinegun, and any combination of parts from which a machinegun can be assembled if such parts are in the possession or under the control of a person.
**(c) Rifle** The term “rifle” means a weapon de
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5845
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5851
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5861
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.