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26 U.S.C. § 5854 — Exportation of firearms exempt from transfer tax
Federal law — U.S. Code and appendices · legal_authorities
A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and manner as the Secretary may by regulations prescribe.
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Source location: Title 26, Chapter 53, § 5854; chapter-053-machine-guns-destructive-devices-and-certain-other-firearms.md
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A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and manner as the Secretary may by regulations prescribe.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** No person shall engage in the business of importing, manufacturing, or dealing in firearms, or importing or manufacturing ammunition, until he has filed an application with and received a license to do so from the Attorney General. The application shall be in such form and contain only that information necessary to determine eligibility for licensing as the Attorney General shall by regulation prescribe and shall include a photograph and fingerprints of the applicant. Each applicant shall pay a fee for obtaining such a license, a separate fee being required for each place in which the applicant is to do business, as follows:
(1) If the applicant is a manufacturer—
(A) of destructive devices, ammunition for destructive devices or armor piercing ammunition, a fee of $1,000 per year;
(B) of firearms other than destructive devices, a fee of $50 per year; or
(C) of ammunition for firearms, other than ammunition for destructive devices or armor piercing ammunition, a fee of $10 per year.
(2) If the applicant is an importer—
(A) of destructive devices, ammunition for destructive devices or armor piercing ammunition, a fee of $1,000 per year; or
(B) of firearms other than destructive devices or ammunition for firearms other than destructive devices, or ammunition other than armor piercing ammunition, a fee of $50 per year.
(3) If the applicant is a dealer—
(A) in destructive devices or ammunition for destructive devices, a fee of $1,000 per year; or
(B) who is not a dealer in destructive devices, a fee of $200 for 3 years, except that the fee for renewal of a valid license shall be $90 for 3 years.
**(b)** Any person desiring to be licensed as a collector shall file an application for such license with the Attorney General. The application shall
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
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Federal law — U.S. Code and appendices · legal_authorities
Page 3289
TITLE 26—INTERNAL REVENUE CODE
§ 5854
(b) Making by a person other than a qualified
manufacturer
Any firearm may be made by, or on behalf of,
the United States, or any department, inde-
pendent establishment, or agency thereof, with-
out payment of the making tax imposed by sec-
tion 5821.
(c) Making by a qualified manufacturer
A manufacturer qualified under this chapter
to engage in such business may make the type
of firearm which he is qualified to manufacture
without payment of the making tax imposed by
section 5821.
(d) Transfers between special (occupational) tax-
payers
A firearm registered to a person qualified
under this chapter to engage in business as an
importer, manufacturer, or dealer may be trans-
ferred by that person without payment of the
transfer tax imposed by section 5811 to any
other person qualified under this chapter to
manufacture, import, or deal in that type of
firearm.
(e) Unserviceable firearm
An unserviceable firearm may be transferred
as a curio or ornament without payment of the
transfer tax imposed by section 5811, under such
requirements as the Secretary may by regula-
tions prescribe.
(f) Right to exemption
No firearm may be transferred or made ex-
empt from tax under the provisions of this sec-
tion unless the transfer or making is performed
pursuant to an application in such form and
manner as the Secretary may by regulations
prescribe.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1233; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5852, act Aug. 16, 1954, ch. 736, 68A
Stat. 728, related to removing or changing identifica-
tion marks, prior to the general revision of this chapter
by Pub.
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5854
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.