Any firearm may be transferred to the United States or any department, independent establishment, or agency thereof, without payment of the transfer tax imposed by section
(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
(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
(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.
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.
1976—Subsecs. (e), (f). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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