26 USC 5852 (d) General Transfer and Making Tax Exemption

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TITLE 26—INTERNAL REVENUE CODE

U.S.C. 2778), as amended, with respect to the
manufacture, exportation, and importation of
arms, ammunition, and implements of war.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1232; amended Pub. L. 115–141, div. U,
title IV, § 401(a)(252), Mar. 23, 2018, 132 Stat. 1196.)

this title [enacting this chapter] shall be cited as the
‘National Firearms Act Amendments of 1968’.’’

PART II—EXEMPTIONS
Sec.

5851.
5852.
5853.

PRIOR PROVISIONS
A prior section 5847, act Aug. 16, 1954, ch. 736, 68A
Stat. 726, related to regulations which the Secretary or
his delegate may prescribe, prior to the general revision of this chapter by Pub. L. 90–618.

§ 5852

5854.

Special (occupational) tax exemption.
General transfer and making tax exemption.
Transfer and making tax exemption available
to certain governmental entities.
Exportation of firearms exempt from transfer
tax.
AMENDMENTS

§ 5848. Restrictive use of information

2018—Pub. L. 115–141, div. U, title IV, § 401(a)(253),
(254), Mar. 23, 2018, 132 Stat. 1196, substituted ‘‘General
transfer and making tax exemption’’ for ‘‘General
transfer and making exemption’’ in item 5852 and
‘‘Transfer and making tax exemption available to certain governmental entities’’ for ‘‘Exemption from
transfer and making tax available to certain governmental entities and officials’’ in item 5853.

(a) General rule

§ 5851. Special (occupational) tax exemption

No information or evidence obtained from an
application, registration, or records required to
be submitted or retained by a natural person in
order to comply with any provision of this chapter or regulations issued thereunder, shall, except as provided in subsection (b) of this section,
be used, directly or indirectly, as evidence
against that person in a criminal proceeding
with respect to a violation of law occurring
prior to or concurrently with the filing of the
application or registration, or the compiling of
the records containing the information or evidence.
(b) Furnishing false information
Subsection (a) of this section shall not preclude the use of any such information or evidence in a prosecution or other action under any
applicable provision of law with respect to the
furnishing of false information.

(a) Business with United States
Any person required to pay special (occupational) tax under section 5801 shall be relieved
from payment of that tax if he establishes to the
satisfaction of the Secretary that his business is
conducted exclusively with, or on behalf of, the
United States or any department, independent
establishment, or agency thereof. The Secretary
may relieve any person manufacturing firearms
for, or on behalf of, the United States from compliance with any provision of this chapter in the
conduct of such business.
(b) Application
The exemption provided for in subsection (a)
of this section may be obtained by filing with
the Secretary an application on such form and
containing such information as may by regulations be prescribed. The exemptions must thereafter be renewed on or before July 1 of each
year. Approval of the application by the Secretary shall entitle the applicant to the exemptions stated on the approved application.

AMENDMENTS
2018—Pub. L. 115–141 substituted ‘‘section 38 of the
Arms Export Control Act (22 U.S.C. 2778)’’ for ‘‘section
414 of the Mutual Security Act of 1954’’.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1232.)
PRIOR PROVISIONS
A prior section 5848, act Aug. 16, 1954, ch. 736, 68A
Stat. 727, as amended by acts Sept. 2, 1958, Pub. L.
85–859, title II, § 203(f), 72 Stat. 1427; June 1, 1960, Pub.
L. 86–478, § 3, 74 Stat. 149, related to definition of a firearm, machine gun, rifle, shotgun, other weapon, importer, manufacturer, dealer, interstate commerce,
transfer and person, prior to the general revision of
this chapter by Pub. L. 90–618.

§ 5849. Citation of chapter
This chapter may be cited as the ‘‘National
Firearms Act’’ and any reference in any other
provision of law to the ‘‘National Firearms Act’’
shall be held to refer to the provisions of this
chapter.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1232.)
PRIOR PROVISIONS
A prior section 5849, Pub. L. 85–859, title II, § 203(g)(1),
Sept. 2, 1958, 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.
SHORT TITLE
Pub. L. 90–618, title II, § 202, Oct. 22, 1968, 82 Stat. 1235,
provided that: ‘‘The amendments made by section 201 of

(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 5851, act Aug. 16, 1954, ch. 736, 68A
Stat. 728, as amended by act Sept. 2, 1958, Pub. L.
85–859, title II, § 203(h)(1), (2), 72 Stat. 1428, related to
possessing firearms illegally, prior to the general revision of this chapter by Pub. L. 90–618. See section
5861(b) of this title.
Provisions similar to those comprising this section
were contained in prior section 5812, act Aug. 16, 1954,
ch. 736, 68A Stat. 722, prior to the general revision of
this chapter by Pub. L. 90–618.
AMENDMENTS
1976—Subsecs. (a), (b). 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.

§ 5852. General transfer and making tax exemption
(a) Transfer
Any firearm may be transferred to the United
States or any department, independent estab-

§ 5853

TITLE 26—INTERNAL REVENUE CODE

lishment, or agency thereof, without payment of
the transfer tax imposed by section 5811.
(b) Making by a person other than a qualified
manufacturer
Any firearm may be made by, or on behalf of,
the United States, or any department, independent establishment, or agency thereof, without
payment of the making tax imposed by section
5821.
(c) Making by a qualified manufacturer
A manufacturer qualified under this chapter
to engage in such business may make the type
of firearm which he is qualified to manufacture
without payment of the making tax imposed by
section 5821.
(d) Transfers between special (occupational) taxpayers
A firearm registered to a person qualified
under this chapter to engage in business as an
importer, manufacturer, or dealer may be transferred by that person without payment of the
transfer tax imposed by section 5811 to any
other person qualified under this chapter to
manufacture, import, or deal in that type of
firearm.
(e) Unserviceable firearm
An unserviceable firearm may be transferred
as a curio or ornament without payment of the
transfer tax imposed by section 5811, under such
requirements as the Secretary may by regulations prescribe.
(f) Right to exemption
No firearm may be transferred or made exempt from tax under the provisions of 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 5852, act Aug. 16, 1954, ch. 736, 68A
Stat. 728, related to removing or changing identification marks, prior to the general revision of this chapter
by Pub. L. 90–618. See section 5861(g) of this title and
section 922(k) of Title 18, Crimes and Criminal Procedure.
Provisions similar to those comprising this section
were contained in prior section 5814, act Aug. 16, 1954,
ch. 736, 68A Stat. 723, as amended by act Sept. 2, 1958,
Pub. L. 85–859, title II, § 203(c), 72 Stat. 1427, prior to the
general revision of this chapter by Pub. L. 90–618.
AMENDMENTS
1976—Subsecs. (e), (f). Pub. L. 94–455 struck out ‘‘or
his delegate’’ after ‘‘Secretary’’.

§ 5853. Transfer and making tax exemption available to certain governmental entities
(a) Transfer
A firearm may be transferred without the payment of the transfer tax imposed by section 5811
to any State, possession of the United States,
any political subdivision thereof, or any official
police organization of such a government entity
engaged in criminal investigations.

Page 3088

(b) Making
A firearm may be made without payment of
the making tax imposed by section 5821 by, or on
behalf of, any State, or possession of the United
States, any political subdivision thereof, or any
official police organization of such a government entity engaged in criminal investigations.
(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

1 Editorially supplied. Subchapter added by Pub. L. 90–618 without a subchapter analysis.