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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS · Subchapter A— Taxes · § 5802

§ 5802. Registration of importers, manufacturers, and dealers

309 words·~1 min read·/usc/title-26/section-5802

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 103–322, title XI, § 110301(b), Sept. 13, 1994, 108 Stat. 2012.)
Connections3 cite this
12 references not yet in our index
  • Pub. L. 90–618, title II, § 201
  • 82 Stat. 1227
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 103–322, title XI, § 110301(b)
  • 108 Stat. 2012
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 721
  • Pub. L. 90–618
  • 68A Stat. 722
  • Pub. L. 103–322
  • Pub. L. 94–455
Citation graph
cites case law
§ 5802
Registration of importers, manufacturers, and dealers
C.F.R.×2
Stat.×1
Pub. L.Pub. L. 90–618, title II, § 201
Stat.82 Stat. 1227
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 103–322, title XI, § 110301(b)
Cites 12 · showing 5Cited by 3 across 2 sources
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