- § 5851. Special (occupational) tax exemption
- § 5852. General transfer and making tax exemption
- § 5853. Transfer and making tax exemption available to certain governmental entities
- § 5854. Exportation of firearms exempt from transfer tax
§ 5851. Special (occupational) tax exemption
(a) Business with United States
(b) Application
(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.)
§ 5852. General transfer and making tax exemption
(a) Transfer
(b) Making by a person other than a qualified manufacturer
(c) Making by a qualified manufacturer
(d) Transfers between special (occupational) taxpayers
(e) Unserviceable firearm
(f) Right to exemption
(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.)
§ 5853. Transfer and making tax exemption available to certain governmental entities
(a) Transfer
(b) Making
(c) Right to exemption
(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.)
§ 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.)