USC Subchapter A

in effect

26 U.S.C. § 5821 Making tax

(a) RateThere shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—(1) $200 for each firearm made in the case of a machinegun or a destructive device, and (2) $0 for any firearm made which is not described in paragraph (1). (b) By whom paidThe tax imposed by subsection (a) of this section shall be paid by the person making the firearm. (c) PaymentThe tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.

26 U.S.C. § 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 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.

26 U.S.C. § 5811 Transfer tax

(a) RateThere shall be levied, collected, and paid on firearms transferred a tax at the rate of—(1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and (2) $0 for any firearm transferred which is not described in paragraph (1). (b) By whom paidThe tax imposed by subsection (a) of this section shall be paid by the transferor. (c) PaymentThe tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary.

26 U.S.C. § 5812 Transfers

(a) ApplicationA 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 possessionThe 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.

26 U.S.C. § 5801 Imposition of tax

(a) General ruleOn 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 generalParagraph (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 rulesAll 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 applyFor purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.

26 U.S.C. § 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.