26 U.S.C. § 5822 — Making

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 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. Ap- plications shall be denied if the making or pos- session of the firearm would place the person making the firearm in violation of law. (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 5831, act Aug. 16, 1954, ch. 736, 68A Stat. 724, made a cross reference to section 4181 of this title relating to an excise tax on pistols, revolvers, and firearms, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subchapter B—General Provisions and Exemptions Part I. General provisions. II. Exemptions. Editorial Notes PRIOR PROVISIONS A prior subchapter B consisted of sections 5841 to 5848, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227. PART I—GENERAL PROVISIONS Sec. 5841. Registration of firearms. 5842. Identification of firearms. 5843. Records and returns. 5844. Importation. 5845. Definitions. 5846. Other laws applicable. 5847. Effect on other laws. 5848. Restrictive use of information. 5849. Citation of chapter. Editorial Notes AMENDMENTS 2018—Pub. L. 115–141, div. U, title IV, § 401(a)(251), Mar. 23, 2018, 132 Stat. 1196, substituted ‘‘Effect on other laws’’ for ‘‘Effect on other law’’ in item 5847. § 5841. Registration of firearms (a) Central registry The Secretary shall maintain a central reg- istry 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 enti- tled 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 reg- istered 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 1 shall be consid-