US Code Title 26 Chapter 53 Machine Guns, Destructive Devices, and Certain Other Firearms

Subchapter A - Taxes

Part I - Special (Occupational) Taxes

§ 5801 - Imposition of Tax
§ 5802 - Registration of Importers, Manufacturers, and Dealers

Part II - Tax on Transferring Firearms

§ 5811 - Transfer Tax
§ 5812 - Transfers

Part III - Tax on Making Firearms

§ 5821 - Making Tax
§ 5822 - Making

Subchapter B - General Provisions and Exemptions

Part I - General Provisions

§ 5841 - Registration of Firearms
§ 5842 - Identification of Firearms
§ 5843 - Records and Returns
§ 5844 - Importation
§ 5845 - Definitions
§ 5846 - Other Laws Applicable
§ 5847 - Effect on Other Laws
§ 5848 - Restrictive Use of Information
§ 5849 - Citation of Chapter

Part II - Exemptions

§ 5851 - Special (Occupational) Tax Exemption
§ 5852 - General Transfer and Making Tax Exemption
§ 5853 - Transfer and Making Tax Exemption Available to Certain Governmental Entities
§ 5854 - Exportation of Firearms Exempt From Transfer Tax

Subchapter C - Prohibited Acts

§ 5861 - Prohibited Acts

Subchapter D - Penalties and Forfeitures

§ 5871 - Penalties
§ 5872 - Forfeitures

Last modified: October 26, 2015