26 U.S.C. § 5841 — Registration of firearms

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- Page 3285 TITLE 26—INTERNAL REVENUE CODE § 5844 ered to have registered under this section the firearms in his possession which are disclosed by that record as being in his possession. (e) Proof of registration A person possessing a firearm registered as re- quired by this section shall retain proof of reg- istration which shall be made available to the Secretary upon request. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1229; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes REFERENCES IN TEXT The National Firearms Act in force prior to the effec- tive date of the National Firearms Act of 1968, referred to in subsec. (d), probably means the National Firearms Act in force prior to the effective date of the National Firearms Act Amendments of 1968, which is act Aug. 16, 1954, ch. 736, 68A Stat. 721, and which was classified gen- erally to prior chapter 53 (prior § 5801 et seq.) of this title. The effective date of this Act and the effective date of the National Firearms Act of 1968, referred to in sub- sec. (d) catchline and text, probably means the effec- tive date of the National Firearms Act Amendments of 1968, which is Nov. 1, 1968. See section 207(a) of Pub. L. 90–618, set out as an Effective Date note under section 5801 of this title. PRIOR PROVISIONS A prior section 5841, act Aug. 16, 1954, ch. 736, 68A Stat. 725, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 90–618. AMENDMENTS 1976—Subsecs. (a), (c) to (e). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appear- ing. 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. § 5842. Identification of firearms (a) Identification of firearms other than destruc- tive devices Each manufacturer and importer and anyone making a firearm shall identify each firearm, other than a destructive device, manufactured, imported, or made by a serial number which may not be readily removed, obliterated, or al- tered, the name of the manufacturer, importer, or maker, and such other identification as the Secretary may by regulations prescribe. (b) Firearms without serial number Any person who possesses a firearm, other than a destructive device, which does not bear the serial number and other information re- quired by subsection (a) of this section shall identify the firearm with a serial number as- signed by the Secretary and any other informa- tion the Secretary may by regulations prescribe. (c) Identification of destructive device Any firearm classified as a destructive device shall be identified in such manner as the Sec- retary may by regulations prescribe. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5842, act Aug. 16, 1954, ch. 736, 68A Stat. 725, related to books, records, and returns, prior to the general revision of this chapter by Pub. L. 90–618. Provisions similar to those comprising this section were contained in prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, § 203(e), 72 Stat. 1427, prior to the general revision of this chapter by Pub. L. 90–618. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. § 5843. Records and returns Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation to, the importation, manufacture, mak- ing, receipt, and sale, or other disposition, of firearms as the Secretary may by regulations prescribe. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, § 203(e), 72 Stat. 1427, related to identi- fication of firearms prior to the general revision of this chapter by Pub. L. 90–618. Provisions similar to those comprising this section were contained in prior section 5842, act Aug. 16, 1954, 68A Stat. 725, prior to the general revision of this chap- ter by Pub. L. 90–618. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 5844. Importation No firearm shall be imported or brought into the United States or any territory under its con- trol or jurisdiction unless the importer estab- lishes, under regulations as may be prescribed by the Secretary, that the firearm to be im- ported or brought in is— (1) being imported or brought in for the use of the United States or any department, inde- pendent establishment, or agency thereof or any State or possession or any political sub- division thereof; or (2) being imported or brought in for sci- entific or research purposes; or (3) being imported or brought in solely for testing or use as a model by a registered man- ufacturer or solely for use as a sample by a registered importer or registered dealer; except that, the Secretary may permit the con- ditional importation or bringing in of a firearm for examination and testing in connection with classifying the firearm. (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)