26 USC 5811 Transfer Tax

Page 3119

TITLE 26—INTERNAL REVENUE CODE

such person in any criminal proceeding with respect to
a prior or concurrent violation of law.
‘‘(c) The amendments made by sections 202 through
206 of this title [amending sections 6806 and 7273 of this
title, repealing sections 5692 and 6107 of this title, and
enacting provisions set out as a note under this section] shall take effect on the date of enactment [Oct.
22, 1968].
‘‘(d) The Secretary of the Treasury, after publication
in the Federal Register of his intention to do so, is authorized to establish such period of amnesty, not to exceed ninety days in the case of any single period, and
immunity from liability during any such period, as the
Secretary determines will contribute to the purposes of
this title [adding this chapter, and sections 6806 and
7273 of this title, repealing sections 5692 and 6107 of this
title, and enacting provisions set out as notes under
this section].’’

§ 5802. Registration of importers, manufacturers,
and dealers
On first engaging in business and thereafter on
or before the first day of July of each year, each
importer, manufacturer, and dealer in firearms
shall register with the Secretary in each internal revenue district in which such business is to
be carried on, his name, including any trade
name, and the address of each location in the
district where he will conduct such business. An
individual required to register under this section shall include a photograph and fingerprints
of the individual with the initial application.
Where there is a change during the taxable year
in the location of, or the trade name used in,
such business, the importer, manufacturer, or
dealer shall file an application with the Secretary to amend his registration. Firearms operations of an importer, manufacturer, or dealer
may not be commenced at the new location or
under a new trade name prior to approval by the
Secretary of the application.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1227; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
103–322, title XI, § 110301(b), Sept. 13, 1994, 108
Stat. 2012.)
PRIOR PROVISIONS
A prior section 5802, act Aug. 16, 1954, ch. 736, 68A
Stat. 721, 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 5803, act Aug. 16, 1954, ch. 736, 68A
Stat. 722, made a cross reference to section 5812 exempting certain transfers, prior to the general revision
of this chapter by Pub. L. 90–618.
AMENDMENTS
1994—Pub. L. 103–322 inserted after first sentence ‘‘An
individual required to register under this section shall
include a photograph and fingerprints of the individual
with the initial application.’’
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.

§ 5812

§ 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.
(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 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 prescribe; 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.