26 Usc 5822

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: 26USC5822]

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 III--TAX ON MAKING FIREARMS

Sec. 5822. Making

No person shall make a firearm unless he has (a) filed with the
Secretary a written application, in duplicate, to make and register the
firearm on the form prescribed by the Secretary; (b) paid any tax
payable on the making and such payment is evidenced by the proper stamp
affixed to the original application form; (c) identified 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 Secretary may by regulations prescribe, except that,
if such person is an individual, the identification 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. Applications shall be denied if the making or
possession of the firearm would place the person making the firearm in
violation of law.

(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 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, Sec. 201, Oct. 22,
1968, 82 Stat. 1227.

Amendments

1976--Pub. L. 94-455 struck out ``or his delegate'' after
``Secretary''.