§ 5854. Exportation of firearms exempt from transfer tax

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A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished 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. 1234; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Connections3 cite this · traces to 1

Cited by 3 sections

U.S. Code

§ 5001
Imposition, rate, and attachment of tax

Traces to 1 document

U.S. Code

Licensing
§ 923

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Pub. L. 90–618, title II, § 201
82 Stat. 1234
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 85–859, title II, § 203(i)(1)
72 Stat. 1428
Pub. L. 90–618
act Aug. 16, 1954, ch. 736
68A Stat. 725
Pub. L. 94–455

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cites case law

§ 5854

Exportation of firearms exempt from transfer tax

Fed. Reg.×2

U.S.C.×1

U.S.C.§ 923

Pub. L.Pub. L. 90–618, title II, § 201

Stat.82 Stat. 1234

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 85–859, title II, § 203(i)(1)

Cites 11 · showing 6Cited by 3 across 2 sources