From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 3, 2005]
[Document not affected by Public Laws enacted between
  January 3, 2005 and September 26, 2006]
[CITE: 26USC5841]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
    CHAPTER 53--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER 
                                FIREARMS
 
             Subchapter B--General Provisions and Exemptions
 
                       PART I--GENERAL PROVISIONS
 
Sec. 5841. Registration of firearms


(a) Central registry

    The Secretary shall maintain a central registry 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 entitled 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 
registered 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 shall be considered 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 required by this section 
shall retain proof of registration which shall be made available to the 
Secretary upon request.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1229; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)

                       References in Text

    The National Firearms Act in force prior to the effective date of 
the National Firearms Act of 1968, referred to in subsec. (d), is act 
Aug. 16, 1954, ch. 736, 68A Stat. 721, as amended, which was classified 
generally to prior chapter 53 (prior Sec. 5801 et seq.) of this title. 
For complete classification of this Act to the Code, see Tables.
    The National Firearms Act of 1968, referred to in subsec. (d), means 
title II of Pub. L. 90-618, Oct. 22, 1968, 82 Stat. 1227, as amended, 
cited as the National Firearms Act Amendments of 1968, which is 
classified generally to this chapter. For complete classification of 
this Act to the Code, see Short Title note set out under section 5849 of 
this title and Tables.
    The effective date of this Act and the effective date of the 
National Firearms Act of 1968, referred to in subsec. (d) catchline and 
text, means the effective date of the National Firearms Act 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 comprising 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 appearing.


                             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.