26 USC 5842 Identification of Firearms

§ 5842

TITLE 26—INTERNAL REVENUE CODE

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.)

Page 3100

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, § 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.

REFERENCES IN TEXT

AMENDMENTS

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.

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

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.

§ 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.

EFFECTIVE DATE

AMENDMENTS

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.

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

§ 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
1 So

in original. See References in Text notes below.

§ 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