26 U.S.C. § 5821 — Making 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. 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-