26 USC 5854 Exportation of firearms exempt from transfer tax

§ 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.