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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 · § 5822

§ 5822. Making

252 words·~1 min read·/usc/title-26/section-5822

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

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.
(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.)
Connections31 cite this · traces to 1
8 references not yet in our index
  • Pub. L. 90–618, title II, § 201
  • 82 Stat. 1228
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 724
  • 82 Stat. 1227
  • Pub. L. 94–455
Citation graph
cites case law
§ 5822
Making
Fed. Reg.×30
C.F.R.×1
Pub. L.Pub. L. 90–618, title II, § 201
Stat.82 Stat. 1228
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 9 · showing 6Cited by 31 across 2 sources
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