26 Usc 5801

Page 3053

TITLE 26—INTERNAL REVENUE CODE

PART I—SPECIAL (OCCUPATIONAL) TAXES
Sec.

5801.
5802.

Imposition of tax.
Registration of importers,
and dealers.

manufacturers,

PRIOR PROVISIONS
A prior part I, act Aug. 16, 1964, ch. 736, 68A Stat. 721,
and amended thereafter, consisted of sections 5801 to
5803, prior to the general revision of this chapter by
Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228.
AMENDMENTS
1987—Pub. L. 100–203, title X, § 10512(g)(2), Dec. 22,
1987, 101 Stat. 1330–450, substituted ‘‘Imposition of tax’’
for ‘‘Tax’’ in item 5801.

§ 5801. Imposition of tax
(a) General rule
On 1st engaging in business and thereafter on
or before July 1 of each year, every importer,
manufacturer, and dealer in firearms shall pay a
special (occupational) tax for each place of business at the following rates:
(1) Importers and manufacturers: $1,000 a
year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
(b) Reduced rates of tax for small importers and
manufacturers
(1) In general
Paragraph (1) of subsection (a) shall be applied by substituting ‘‘$500’’ for ‘‘$1,000’’ with
respect to any taxpayer the gross receipts of
which (for the most recent taxable year ending
before the 1st day of the taxable period to
which the tax imposed by subsection (a) relates) are less than $500,000.
(2) Controlled group rules
All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer
for purposes of paragraph (1).
(3) Certain rules to apply
For purposes of paragraph (1), rules similar
to the rules of subparagraphs (B) and (C) of
section 448(c)(3) shall apply.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968,
82 Stat. 1227; amended Pub. L. 100–203, title X,
§ 10512(g)(1), Dec. 22, 1987, 101 Stat. 1330–449.)
PRIOR PROVISIONS
A prior section 5801, acts Aug. 16, 1954, ch. 736, 68A
Stat. 721; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(a),
72 Stat. 1427; June 1, 1960, Pub. L. 86–478, § 1, 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
1987—Pub. L. 100–203 substituted ‘‘Imposition of tax’’
for ‘‘Tax’’ in section catchline and amended text generally. Prior to amendment, text read as follows: ‘‘On
first engaging in business and thereafter on or before
the first day of July of each year, every importer, manufacturer, and dealer in firearms shall pay a special
(occupational) tax for each place of business at the following rates:
‘‘(1) Importers.—$500 a year or fraction thereof;
‘‘(2) Manufacturers.—$500 a year or fraction thereof;
‘‘(3) Dealers.—$200 a year or fraction thereof.
Except an importer, manufacturer, or dealer who imports, manufactures, or deals in only weapons classified

§ 5802

as ‘any other weapon’ under section 5845(e), shall pay a
special (occupational) tax for each place of business at
the following rates: Importers, $25 a year or fraction
thereof; manufacturers, $25 a year or fraction thereof;
dealers, $10 a year or fraction thereof.’’
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub. L. 100–203 effective Jan. 1, 1988,
see section 10512(h) of Pub. L. 100–203, set out as a note
under section 5111 of this title.
EFFECTIVE DATE
Pub. L. 90–618, title II, § 207, Oct. 22, 1968, 82 Stat. 1235,
as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat.
2095, provided that:
‘‘(a) Section 201 of this title [enacting this chapter]
shall take effect on the first day of the first month following the month in which it is enacted [October 1968].
‘‘(b) Notwithstanding the provisions of subsection (a)
or any other provision of law, any person possessing a
firearm as defined in section 5845(a) of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954] (as amended
by this title) which is not registered to him in the National Firearms Registration and Transfer Record shall
register each firearm so possessed with the Secretary of
the Treasury or his delegate in such form and manner
as the Secretary or his delegate may require within the
thirty days immediately following the effective date of
section 201 of this Act [see subsec. (a) of this section].
Such registrations shall become a part of the National
Firearms Registration and Transfer Record required to
be maintained by section 5841 of the Internal Revenue
Code of 1986 (as amended by this title). No information
or evidence required to be submitted or retained by a
natural person to register a firearm under this section
shall be used, directly or indirectly, as evidence against
such person in any criminal proceeding with respect to
a prior or concurrent violation of law.
‘‘(c) The amendments made by sections 202 through
206 of this title [amending sections 6806 and 7273 of this
title, repealing sections 5692 and 6107 of this title, and
enacting provisions set out as a note under this section] shall take effect on the date of enactment [Oct.
22, 1968].
‘‘(d) The Secretary of the Treasury, after publication
in the Federal Register of his intention to do so, is authorized to establish such period of amnesty, not to exceed ninety days in the case of any single period, and
immunity from liability during any such period, as the
Secretary determines will contribute to the purposes of
this title [adding this chapter, and sections 6806 and
7273 of this title, repealing sections 5692 and 6107 of this
title, and enacting provisions set out as notes under
this section].’’

§ 5802. Registration of importers, manufacturers,
and dealers
On first engaging in business and thereafter on
or before the first day of July of each year, each
importer, manufacturer, and dealer in firearms
shall register with the Secretary in each internal revenue district in which such business is to
be carried on, his name, including any trade
name, and the address of each location in the
district where he will conduct such business. An
individual required to register under this section shall include a photograph and fingerprints
of the individual with the initial application.
Where there is a change during the taxable year
in the location of, or the trade name used in,
such business, the importer, manufacturer, or
dealer shall file an application with the Secretary to amend his registration. Firearms operations of an importer, manufacturer, or dealer
may not be commenced at the new location or
under a new trade name prior to approval by the
Secretary of the application.