26 Usc 5812

§ 5811

TITLE 26—INTERNAL REVENUE CODE

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1227; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
103–322, title XI, § 110301(b), Sept. 13, 1994, 108
Stat. 2012.)
PRIOR PROVISIONS
A prior section 5802, act Aug. 16, 1954, ch. 736, 68A
Stat. 721, consisted of provisions similar to those comprising this section, prior to the general revision of this
chapter by Pub. L. 90–618.
A prior section 5803, act Aug. 16, 1954, ch. 736, 68A
Stat. 722, made a cross reference to section 5812 exempting certain transfers, prior to the general revision
of this chapter by Pub. L. 90–618.
AMENDMENTS
1994—Pub. L. 103–322 inserted after first sentence ‘‘An
individual required to register under this section shall
include a photograph and fingerprints of the individual
with the initial application.’’
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ wherever appearing.

PART II—TAX ON TRANSFERRING
FIREARMS
Sec.

5811.
5812.

Transfer tax.
Transfers.
PRIOR PROVISIONS

A prior part II consisted of sections 5811 to 5814, prior
to the general revision of this chapter by Pub. L. 90–618,
title II, § 201, Oct. 22, 1968, 82 Stat. 1227.

§ 5811. Transfer tax
(a) Rate
There shall be levied, collected, and paid on
firearms transferred a tax at the rate of $200 for
each firearm transferred, except, the transfer
tax on any firearm classified as any other weapon under section 5845(e) shall be at the rate of $5
for each such firearm transferred.
(b) By whom paid
The tax imposed by subsection (a) of this section shall be paid by the transferor.
(c) Payment
The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps
prescribed for payment by the Secretary.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1228; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
A prior section 5811, acts Aug. 16, 1954, ch. 736, 68A
Stat. 722; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(b),
72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 2, 74 Stat. 149,
consisted of provisions similar to those comprising this
section, 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’’.
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.

Page 3054

§ 5812. Transfers
(a) Application
A firearm shall not be transferred unless (1)
the transferor of the firearm has filed with the
Secretary a written application, in duplicate,
for the transfer and registration of the firearm
to the transferee on the application form prescribed by the Secretary; (2) any tax payable on
the transfer is paid as evidenced by the proper
stamp affixed to the original application form;
(3) the transferee is identified in the application
form in such manner as the Secretary may by
regulations prescribe, except that, if such person
is an individual, the identification must include
his fingerprints and his photograph; (4) the
transferor of the firearm is identified in the application form in such manner as the Secretary
may by regulations prescribe; (5) the firearm is
identified in the application form in such manner as the Secretary may by regulations prescribe; and (6) the application form shows that
the Secretary has approved the transfer and the
registration of the firearm to the transferee. Applications shall be denied if the transfer, receipt,
or possession of the firearm would place the
transferee in violation of law.
(b) Transfer of possession
The transferee of a firearm shall not take possession of the firearm unless the Secretary has
approved the transfer and registration of the
firearm to the transferee as required by subsection (a) of this section.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1228; amended Pub. L. 94–455, title XIX,
§ 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
A prior section 5812, act Aug. 16, 1954, ch. 736, 68A
Stat. 722, consisted of provisions similar to those comprising this section, prior to the general revision of this
chapter by Pub. L. 90–618.
A prior section 5813, act Aug. 16, 1954, ch. 736, 68A
Stat. 723, related to the affixing of the required stamps
to the order form for the firearm, prior to the general
revision of this chapter by Pub. L. 90–618.
A prior section 5814, acts Aug. 16, 1954, ch. 736, 68A
Stat. 723; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(c),
72 Stat. 1427, related to the order forms required for the
transfer of a firearm, 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.

PART III—TAX ON MAKING FIREARMS
Sec.

5821.
5822.

Making tax.
Making.
PRIOR PROVISIONS

A prior part III consisted of section 5821, prior to the
general revision of this chapter by Pub. L. 90–618, title
II, § 201, Oct. 22, 1968, 82 Stat. 1227.
A prior part IV consisted of section 5831, prior to the
general revision of this chapter by Pub. L. 90–618, title
II, § 201, Oct. 22, 1968, 82 Stat. 1227.

§ 5821. Making tax
(a) Rate
There shall be levied, collected, and paid upon
the making of a firearm a tax at the rate of $200
for each firearm made.