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