26 USC 5854 Exportation of firearms exempt from transfer tax

§ 5854

TITLE 26—INTERNAL REVENUE CODE

(c) Right to exemption
No firearm may be transferred or made exempt from tax under this section unless the
transfer or making is performed pursuant to an
application in such form and manner as the Secretary may by regulations prescribe.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1233; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
A prior section 5853, act Aug. 16, 1954, ch. 736, 68A
Stat. 728, related to importing firearms illegally, prior
to the general revision of this chapter by Pub. L. 90–618.
See section 5861(k) of this title and section 922(a) of
Title 18, Crimes and Criminal Procedure.
Provisions similar to those comprising this section
were contained in prior section 5821, act Aug. 16, 1954,
ch. 736, 68A Stat. 724, as amended by act Sept. 2, 1958,
Pub. L. 85–859, title II, § 203(d), 72 Stat. 1427, 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’’.

§ 5854. Exportation of firearms exempt from
transfer tax
A firearm may be exported without payment
of the transfer tax imposed under section 5811
provided that proof of the exportation is furnished in such form and manner as the Secretary may by regulations prescribe.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1234; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
A prior section 5854, Pub. L. 85–859, title II, § 203(i)(1),
Sept. 2, 1958, 72 Stat. 1428, related to failure to register
and pay special tax, prior to the general revision of this
chapter by Pub. L. 90–618. See section 5861(a), (d) of this
title and section 923 of Title 18, Crimes and Criminal
Procedure.
Provisions similar to those comprising this section
were contained in prior section 5844, act Aug. 16, 1954,
ch. 736, 68A Stat. 725, prior to the general revision of
this chapter by Pub. L. 90–618.
A prior section 5855, Pub. L. 85–859, title II, § 203(i)(1),
Sept. 2, 1958, 72 Stat. 1428, made it unlawful for any person required to comply with the provisions of sections
5814, 5821, and 5841 of this title, to ship, carry or deliver
any firearm in interstate commerce if such sections
had not been complied with, 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’’.

Subchapter C—Prohibited Acts
Sec.

5861.

Prohibited acts.1
PRIOR PROVISIONS

A prior subchapter C consisted of sections 5851 to
5854, prior to the general revision of this chapter by
Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227.

§ 5861. Prohibited acts
It shall be unlawful for any person—
1 Editorially supplied. Subchapter added by Pub. L. 90–618 without a subchapter analysis.

Page 3034

(a) to engage in business as a manufacturer
or importer of, or dealer in, firearms without
having paid the special (occupational) tax required by section 5801 for his business or having registered as required by section 5802; or
(b) to receive or possess a firearm transferred to him in violation of the provisions of
this chapter; or
(c) to receive or possess a firearm made in
violation of the provisions of this chapter; or
(d) to receive or possess a firearm which is
not registered to him in the National Firearms Registration and Transfer Record; or
(e) to transfer a firearm in violation of the
provisions of this chapter; or
(f) to make a firearm in violation of the provisions of this chapter; or
(g) to obliterate, remove, change, or alter
the serial number or other identification of a
firearm required by this chapter; or
(h) to receive or possess a firearm having the
serial number or other identification required
by this chapter obliterated, removed, changed,
or altered; or
(i) to receive or possess a firearm which is
not identified by a serial number as required
by this chapter; or
(j) to transport, deliver, or receive any firearm in interstate commerce which has not
been registered as required by this chapter; or
(k) to receive or possess a firearm which has
been imported or brought into the United
States in violation of section 5844; or
(l) to make, or cause the making of, a false
entry on any application, return, or record required by this chapter, knowing such entry to
be false.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1234.)
PRIOR PROVISIONS
A prior section 5861, act Aug. 16, 1954, ch. 736, 68A
Stat. 729, relating to penalties, was omitted in the general revision of this chapter by Pub. L. 90–618.
Provisions similar to those comprising subsecs. (a),
(b), (d), (g), (j), and (k) of this section were contained
in prior sections of act Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 90–618, as follows:
Present subsecs.:

Prior sections

(a) ..................................
(b) ..................................
(d) ..................................
(g) ..................................
(j) ...................................
(k) ..................................

5854.
5851.
5854.
5852.
5855.
5853.

The prior sections 5851 to 5853, act Aug. 16, 1954, ch.
736, are set out in 68A Stat. 728.
The prior sections 5854 and 5855, Pub. L. 85–859, title
II, § 203(i)(1), Sept. 2, 1958, are set out in 72 Stat. 1428.
A prior section 5862, act Aug. 16, 1954, ch. 736, 68A
Stat. 729, relating to the forfeiture and disposal of any
firearm involved in any violation of the provisions of
this chapter or any regulation promulgated thereunder,
was omitted in the general revision of this chapter by
Pub. L. 90–618. The provisions of prior section 5862 of
this title are covered by section 5872 of this title.
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.