26 Usc 5841

§ 5821

TITLE 26—INTERNAL REVENUE CODE
PRIOR PROVISIONS

PART III—TAX ON MAKING FIREARMS
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.

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

§ 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.
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.)

Page 3032

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.

§ 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
1 So

in original. Does not conform to section catchline.

Page 3033

TITLE 26—INTERNAL REVENUE CODE

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
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.

§ 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.
1 So

in original. See References in Text notes below.

§ 5844

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1230; amended Pub. L. 94–455, title XIX,
§ 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, § 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.

§ 5843. Records and returns
Importers, manufacturers, and dealers shall
keep such records of, and render such returns in
relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of
firearms as the Secretary may by regulations
prescribe.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1230; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
A 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, § 203(e), 72 Stat. 1427, related to identification of firearms 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 5842, act Aug. 16, 1954,
68A Stat. 725, 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’’.

§ 5844. Importation
No firearm shall be imported or brought into
the United States or any territory under its control or jurisdiction unless the importer establishes, under regulations as may be prescribed
by the Secretary, that the firearm to be imported or brought in is—
(1) being imported or brought in for the use
of the United States or any department, independent establishment, or agency thereof or
any State or possession or any political subdivision thereof; or
(2) being imported or brought in for scientific or research purposes; or
(3) being imported or brought in solely for
testing or use as a model by a registered manufacturer or solely for use as a sample by a
registered importer or registered dealer;
except that, the Secretary may permit the conditional importation or bringing in of a firearm
for examination and testing in connection with
classifying the firearm.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1230; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
A prior section 5844, act Aug. 16, 1954, ch. 736, 68A
Stat. 725, related to exportation, prior to the general
revision of this chapter by Pub. L. 90–618.