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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS · Subchapter C— Prohibited Acts · § 5861

§ 5861. Prohibited acts

510 words·~2 min read·/usc/title-26/section-5861

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

It shall be unlawful for any person—
(a)to engage in business as a manufacturer or importer of, or dealer in, firearms without having paid the special (occupational) tax required by section 5801 for his business or having registered as required by section 5802; or
(b)to receive or possess a firearm transferred to him in violation of the provisions of this chapter; or
(c)to receive or possess a firearm made in violation of the provisions of this chapter; or
(d)to receive or possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record; or
(e)to transfer a firearm in violation of the provisions of this chapter; or
(f)to make a firearm in violation of the provisions of this chapter; or
(g)to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter; or
(h)to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered; or
(i)to receive or possess a firearm which is not identified by a serial number as required by this chapter; or
(j)to transport, deliver, or receive any firearm in interstate commerce which has not been registered as required by this chapter; or
(k)to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or
(l)to make, or cause the making of, a false entry on any application, return, or record required by this chapter, knowing such entry to be false.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1234.)
Connections46 cite this · traces to 2
Cited by 46 sections · top 23
Traces to 2 documents
10 references not yet in our index
  • Pub. L. 90–618, title II, § 201
  • 82 Stat. 1234
  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 729
  • Pub. L. 90–618
  • 68A Stat. 728
  • Pub. L. 85–859, title II, § 203(i)(1)
  • 72 Stat. 1428
  • section 5862 of this title
  • section 207 of Pub. L. 90–618
Citation graph
cites case law
§ 5861
Prohibited acts
Fed. Reg.×35
C.F.R.×5
U.S.C.×5
IRM×1
Pub. L.Pub. L. 90–618, title II, § 201
Stat.82 Stat. 1234
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 729
Pub. L.Pub. L. 90–618
Cites 12 · showing 7Cited by 46 across 4 sources
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