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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC5842]
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. 5842. Identification of firearms
(a) Identification of firearms other than destructive 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 altered, 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 required by
subsection (a) of this section shall identify the firearm with a serial
number assigned by the Secretary and any other information 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 Secretary may by regulations prescribe.
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1230;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
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, Sec. 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.
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