26 U.s.c. 5821

§ 5821

TITLE 26—INTERNAL REVENUE CODE

prising 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

form in such manner as the Secretary may by
regulations prescribe; (d) identified himself 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; and (e) obtained the approval of the
Secretary to make and register the firearm and
the application form shows such approval. Applications shall be denied if the making or possession of the firearm would place the person
making the firearm in violation of law.
(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

Sec.

5821.
5822.

Page 3126

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.

A prior section 5831, act Aug. 16, 1954, ch. 736, 68A
Stat. 724, made a cross reference to section 4181 of this
title relating to an excise tax on pistols, revolvers, and
firearms, prior to the general revision of this chapter
by Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat.
1227.
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’.

Subchapter B—General Provisions and
Exemptions

§ 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.
(b) By whom paid
The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.
(c) Payment
The tax imposed by subsection (a) of this section shall be payable by the stamp 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 5821, acts Aug. 16, 1954, ch. 736, 68A
Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(d),
72 Stat. 1427, 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.

§ 5822. Making
No person shall make a firearm unless he has
(a) filed with the Secretary a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary; (b)
paid any tax payable on the making and such
payment is evidenced by the proper stamp affixed to the original application form; (c) identified the firearm to be made in the application

Part

I.
II.

General provisions.
Exemptions.
PRIOR PROVISIONS

A prior subchapter B consisted of sections 5841 to
5848, prior to the general revision of this chapter by
Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227.

PART I—GENERAL PROVISIONS
Sec.

5841.
5842.
5843.
5844.
5845.
5846.
5847.
5848.
5849.

Registration of firearms.
Identification of firearms.
Records and returns.
Importation.
Definitions.
Other laws applicable.
Effect on other law.1
Restrictive use of information.
Citation of chapter.

§ 5841. Registration of firearms
(a) Central registry
The Secretary shall maintain a central registry of all firearms in the United States which
are not in the possession or under the control of
the United States. This registry shall be known
as the National Firearms Registration and
Transfer Record. The registry shall include—
(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
Each manufacturer, importer, and maker shall
register each firearm he manufactures, imports,
or makes. Each firearm transferred shall be registered to the transferee by the transferor.
(c) How registered
Each manufacturer shall notify the Secretary
of the manufacture of a firearm in such manner
1 So

in original. Does not conform to section catchline.