26 U.s.c. 5821

§ 5811

TITLE 26—INTERNAL REVENUE CODE

1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.

PART II—TAX ON TRANSFERRING
FIREARMS
Sec.

5811.
5812.

Transfer tax.
Transfers.
PRIOR PROVISIONS

A prior part II consisted of sections 5811 to 5814, prior
to the general revision of this chapter by Pub. L. 90–618,
title II, § 201, Oct. 22, 1968, 82 Stat. 1227.

§ 5811. Transfer tax
(a) Rate
There shall be levied, collected, and paid on
firearms transferred a tax at the rate of $200 for
each firearm transferred, except, the transfer
tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5
for each such firearm transferred.
(b) By whom paid
The tax imposed by subsection (a) of this section shall be paid by the transferor.
(c) Payment
The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps
prescribed for payment by the Secretary.

Page 3028

scribe; 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, § 201, Oct. 22, 1968,
82 Stat. 1228; amended Pub. L. 94–455, title XIX,
§ 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, § 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

(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.)

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out ‘‘or
his delegate’’ after ‘‘Secretary’’ wherever appearing.

PRIOR PROVISIONS

PART III—TAX ON MAKING FIREARMS

A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A
Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(b),
72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 2, 74 Stat. 149,
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’’.
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.

§ 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 pre-

Sec.

5821.
5822.

Making tax.
Making.
PRIOR PROVISIONS

A prior part III consisted of section 5821, prior to the
general revision of this chapter by Pub. L. 90–618, title
II, § 201, Oct. 22, 1968, 82 Stat. 1227.
A prior part IV consisted of section 5831, prior to the
general revision of this chapter by Pub. L. 90–618, title
II, § 201, Oct. 22, 1968, 82 Stat. 1227.

§ 5821. Making tax
(a) Rate
There shall be levied, collected, and paid upon
the making of a firearm a tax at the rate of $200
for each firearm made.
(b) By whom paid
The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.
(c) Payment
The tax imposed by subsection (a) of this section 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.)
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.

Page 3029

TITLE 26—INTERNAL REVENUE CODE
AMENDMENTS

1976—Subsec. (c). Pub. L. 94–455 struck out ‘‘or his
delegate’’ after ‘‘Secretary’’.
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 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, § 201, Oct. 22, 1968,
82 Stat. 1228; amended Pub. L. 94–455, title XIX,
§ 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, § 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.
II.

General provisions.
Exemptions.
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.
5842.
5843.
5844.
5845.
5846.
5847.
5848.
5849.

Registration of firearms.
Identification of firearms.
Records and returns.
Importation.
Definitions.
Other laws applicable.
Effect on other law.1
Restrictive use of information.
Citation of chapter.

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 1 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, § 201, Oct. 22, 1968,
82 Stat. 1229; amended Pub. L. 94–455, title XIX,
§ 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), 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, as amended, and which was
classified generally 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 subsec. (d) catchline and text, probably means the effective 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

§ 5841. Registration of firearms
(a) Central registry
The Secretary shall maintain a central registry of all firearms in the United States which
1 So

in original. Does not conform to section catchline.

§ 5841

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.
1 So

in original. See References in Text notes below.