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26 U.S.C. § 5822 — Making
Federal law — U.S. Code and appendices · legal_authorities
No person shall make a firearm unless he has (a) filed with the Secretary a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary; (b) paid any tax payable on the making and such payment is evidenced by the proper stamp affixed to the original application form; (c) identified 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 Secretary may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; and (e) obtained the approval of the Secretary to make and register the firearm and the application form shows such approval. Applications shall be denied if the making or possession of the firearm would place the person making the firearm in violation of law.
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Source file: Laws/federal/codes/united-states-code/title-26/section-5822-making--34a0690549.md
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Source location: Title 26, Chapter 53, § 5822; chapter-053-machine-guns-destructive-devices-and-certain-other-firearms.md
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No person shall make a firearm unless he has (a) filed with the Secretary a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary; (b) paid any tax payable on the making and such payment is evidenced by the proper stamp affixed to the original application form; (c) identified 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 Secretary may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; and (e) obtained the approval of the Secretary to make and register the firearm and the application form shows such approval. Applications shall be denied if the making or possession of the firearm would place the person making the firearm in violation of law.
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Federal law — U.S. Code and appendices · legal_authorities
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4181
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Federal law — U.S. Code and appendices · legal_authorities
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
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5822
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