From the U.S. Code Online via GPO Access
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[Laws in effect as of January 3, 2005]
[Document not affected by Public Laws enacted between
  January 3, 2005 and September 26, 2006]
[CITE: 26USC5812]

 
                     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 A--Taxes
 
                  PART II--TAX ON TRANSFERRING FIREARMS
 
Sec. 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 prescribed 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 application form in 
such manner as the Secretary may by regulations prescribe; (5) the 
firearm is identified in the application form in such manner as the 
Secretary may by regulations prescribe; and (6) the application form 
shows that the Secretary has approved the transfer and the registration 
of the firearm to the transferee. Applications 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 possession of the firearm 
unless the Secretary has approved the transfer and registration of the 
firearm to the transferee as required by subsection (a) of this section.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1228; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5812, act Aug. 16, 1954, ch. 736, 68A Stat. 722, 
consisted of provisions similar to those comprising 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, Sec. 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.