26 U.S.C. § 5811 — Transfer tax

Page 3283 TITLE 26—INTERNAL REVENUE CODE § 5821 A prior section 5803, act Aug. 16, 1954, ch. 736, 68A Stat. 722, made a cross reference to section 5812 ex- empting certain transfers, prior to the general revision of this chapter by Pub. L. 90–618. AMENDMENTS 1994—Pub. L. 103–322 inserted after first sentence ‘‘An individual required to register under this section shall include a photograph and fingerprints of the individual with the initial application.’’ 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. PART II—TAX ON TRANSFERRING FIREARMS Sec. 5811. Transfer tax. 5812. Transfers. Editorial Notes PRIOR PROVISIONS A prior part II consisted of sections 5811 to 5814, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227. § 5811. Transfer tax (a) Rate There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weap- on under section 5845(e) shall be at the rate of $5 for each such firearm transferred. (b) By whom paid The tax imposed by subsection (a) of this sec- tion shall be paid by the transferor. (c) Payment The tax imposed by subsection (a) of this sec- tion shall be payable by the appropriate stamps 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 5811, acts Aug. 16, 1954, ch. 736, 68A Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(b), 72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 2, 74 Stat. 149, 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. § 5812. Transfers (a) Application A firearm shall not be transferred unless (1) the transferor of the firearm has filed with the Secretary a written application, in duplicate, for the transfer and registration of the firearm to the transferee on the application form pre- scribed by the Secretary; (2) any tax payable on the transfer is paid as evidenced by the proper stamp affixed to the original application form; (3) the transferee is identified 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; (4) the transferor of the firearm is identified in the ap- plication form in such manner as the Secretary may by regulations prescribe; (5) the firearm is identified in the application form in such man- ner as the Secretary may by regulations pre- scribe; and (6) the application form shows that the Secretary has approved the transfer and the registration of the firearm to the transferee. Ap- plications shall be denied if the transfer, receipt, or possession of the firearm would place the transferee in violation of law. (b) Transfer of possession The transferee of a firearm shall not take pos- session of the firearm unless the Secretary has approved the transfer and registration of the firearm to the transferee as required by sub- section (a) of this section. (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 5812, act Aug. 16, 1954, ch. 736, 68A Stat. 722, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 90–618. A prior section 5813, act Aug. 16, 1954, ch. 736, 68A Stat. 723, related to the affixing of the required stamps to the order form for the firearm, prior to the general revision of this chapter by Pub. L. 90–618. A prior section 5814, acts Aug. 16, 1954, ch. 736, 68A Stat. 723; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(c), 72 Stat. 1427, related to the order forms required for the transfer of a firearm, prior to the general revision of this chapter by Pub. L. 90–618. AMENDMENTS 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. PART III—TAX ON MAKING FIREARMS Sec. 5821. Making tax. 5822. Making. Editorial Notes PRIOR PROVISIONS A prior part III consisted of section 5821, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227. A prior part IV consisted of section 5831, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227. § 5821. Making tax (a) Rate There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.