1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 53
  5. subchapter B
  6. part I
  7. § 5845

Collapse to view only § 5845. Definitions

§ 5841. Registration of firearms
(a) Central registry
(1) identification of the firearm;
(2) date of registration; and
(3) identification and address of person entitled to possession of the firearm.
(b) By whom registered
(c) How registered
(d) Firearms registered on effective date of this Act
(e) Proof of registration
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1229; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 5841

§ 5842. Identification of firearms
(a) Identification of firearms other than destructive devices
(b) Firearms without serial number
(c) Identification of destructive device
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 5842

§ 5843. Records and returns

Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the Secretary may by regulations prescribe.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 5843

§ 5844. Importation
No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction unless the importer establishes, under regulations as may be prescribed by the Secretary, that the firearm to be imported or brought in is—
(1) being imported or brought in for the use of the United States or any department, independent establishment, or agency thereof or any State or possession or any political subdivision thereof; or
(2) being imported or brought in for scientific or research purposes; or
(3) being imported or brought in solely for testing or use as a model by a registered manufacturer or solely for use as a sample by a registered importer or registered dealer;
except that, the Secretary may permit the conditional importation or bringing in of a firearm for examination and testing in connection with classifying the firearm.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 5844

§ 5845. Definitions
For the purpose of this chapter—
(a) Firearm
(b) Machinegun
(c) Rifle
(d) Shotgun
(e) Any other weapon
(f) Destructive device
(g) Antique firearm
(h) Unserviceable firearm
(i) Make
(j) Transfer
(k) Dealer
(l) Importer
(m) Manufacturer
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (J), Oct. 4, 1976, 90 Stat. 1834, 1835; Pub. L. 99–308, § 109, May 19, 1986, 100 Stat. 460; Pub. L. 115–232, div. A, title VIII, § 809(h)(3), Aug. 13, 2018, 132 Stat. 1842.)

CITE AS: 26 USC 5845

§ 5846. Other laws applicable

All provisions of law relating to special taxes imposed by chapter 51 and to engraving, issuance, sale, accountability, cancellation, and distribution of stamps for tax payment shall, insofar as not inconsistent with the provisions of this chapter, be applicable with respect to the taxes imposed by sections 5801, 5811, and 5821.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232.)

CITE AS: 26 USC 5846

§ 5847. Effect on other laws

Nothing in this chapter shall be construed as modifying or affecting the requirements of section 38 of the Arms Export Control Act (22 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.)

CITE AS: 26 USC 5847

§ 5848. Restrictive use of information
(a) General rule
(b) Furnishing false information
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1232.)

CITE AS: 26 USC 5848

§ 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.)

CITE AS: 26 USC 5849