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 Notes PRIOR PROVISIONS A prior section 5849, Pub. L. 85–859, title II, § 203(g)(1), Sept. 2, 1958, 72 Stat. 1427, consisted of provisions simi- lar to those comprising this section, prior to the gen- eral revision of this chapter by Pub. L. 90–618. Statutory Notes and Related Subsidiaries SHORT TITLE Pub. L. 90–618, title II, § 202, Oct. 22, 1968, 82 Stat. 1235, provided that: ‘‘The amendments made by section 201 of this title [enacting this chapter] shall be cited as the ‘National Firearms Act Amendments of 1968’.’’ PART II—EXEMPTIONS Sec. 5851. Special (occupational) tax exemption. 5852. General transfer and making tax exemption. 5853. Transfer and making tax exemption available to certain governmental entities. 5854. Exportation of firearms exempt from transfer tax. Editorial Notes AMENDMENTS 2018—Pub. L. 115–141, div. U, title IV, § 401(a)(253), (254), Mar. 23, 2018, 132 Stat. 1196, substituted ‘‘General transfer and making tax exemption’’ for ‘‘General transfer and making exemption’’ in item 5852 and ‘‘Transfer and making tax exemption available to cer- tain governmental entities’’ for ‘‘Exemption from transfer and making tax available to certain govern- mental entities and officials’’ in item 5853. § 5851. Special (occupational) tax exemption (a) Business with United States Any person required to pay special (occupa- tional) 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 com- pliance 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 regula- tions be prescribed. The exemptions must there- after be renewed on or before July 1 of each year. Approval of the application by the Sec- retary shall entitle the applicant to the exemp- tions stated on the approved application. (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 5851, act Aug. 16, 1954, ch. 736, 68A Stat. 728, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, § 203(h)(1), (2), 72 Stat. 1428, related to possessing firearms illegally, prior to the general revi- sion of this chapter by Pub. L. 90–618. See section 5861(b) of this title. Provisions similar to those comprising this section were contained in prior section 5812, act Aug. 16, 1954, ch. 736, 68A Stat. 722, 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. 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. § 5852. General transfer and making tax exemp- tion (a) Transfer Any firearm may be transferred to the United States or any department, independent estab- lishment, or agency thereof, without payment of the transfer tax imposed by section 5811.