§ 5853. Transfer and making tax exemption available to certain governmental entities
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/usc/title-26/section-5853A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Transfer A firearm may be transferred without the payment of the transfer tax imposed by section 5811 to any State, possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations.
(b)Making A firearm may be made without payment of the making tax imposed by section 5821 by, or on behalf of, any State, or possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations.
(c)Right to exemption No firearm may be transferred or made exempt from tax under this section unless the transfer or making is performed pursuant to an application in such form and manner as the Secretary may by regulations prescribe.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1233; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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- Pub. L. 90–618, title II, § 201
- 82 Stat. 1233
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- act Aug. 16, 1954, ch. 736
- 68A Stat. 728
- Pub. L. 90–618
- 68A Stat. 724
- Pub. L. 85–859, title II, § 203(d)
- 72 Stat. 1427
- Pub. L. 94–455
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§ 5853
Transfer and making tax exemption available to certain governmental entities
Fed. Reg.×4
Pub. L.Pub. L. 90–618, title II, § 201
Stat.82 Stat. 1233
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Actact Aug. 16, 1954, ch. 736
Cites 13 · showing 7Cited by 4 across 1 source