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payer's principal place of business shall be consolidated into a single inventory for the purpose of computing the tax and making the return. The inventories shall not be filed with the return but shall be retained by the taxpayer at his principal place of business.

§ 314.72 Credit or refund of floor stocks tax. The provisions of section 3443 are applicable to floor stocks tax imposed by section 489 (b) of the Revenue Act of 1951 so as to entitle any manufacturer or producer to a refund or credit of floor stocks tax paid on gasoline purchased by him and used by him as material in the manufacture or production of, or as a component part of, an article with respect to which tax has been paid or which has been sold free of tax by virtue of section 3442, relating to tax-free sales. Any person who pays a floor stocks tax on gasoline may obtain a refund or credit of the tax paid in cases where the gasoline is used or resold by him or by any other person for any of the purposes specified in section 3443 (a) (3) (A) (i), (ii), and (iii) of the Code, relating to sales to States, etc., sales for use as fuel supplies on certain vessels etc., and sales for nonmotor fuel use. (See § 314.64.)

§ 314.73 Returns. Form 887, Revised 1951, is prescribed as the form on which persons liable to floor stocks tax on gasoline shall make return and pay tax. The return shall be prepared in duplicate; the original shall be filed on or before December 31, 1951, with the collector for the district in which is located the taxpayer's principal place of business and the duplicate shall be retained at the taxpayer's principal place of business.

§ 314.74 Records. Records showing payment of floor stocks tax on gasoline together with the consolidated and separate inventories and other relevant papers and material must be kept by the taxpayer for a period of four years from the date the tax is due.

Part 315-Licensing of Manufac

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filed.

Sep

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turers of, and Dealers in, Fireor Ammunition

Locations covered by license.

Removal of licensee.

License fee not refundable.

SUSPENSION AND REVOCATION OF LICENSE

315.55

General.

315.56 Notice of suspension.

315.57 Continuing business during pend

ency of appeal from conviction.

315.58 Duration of suspension.

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Prior Amendments

1949: 14 F. R. 7390, Dec. 9. 1950: 15 F. R. 5615, Aug. 22.

SUBPART A-STATUTORY PROVISIONS

§ 315.1 General. Sections 315.2 through 315.11 set forth the text of laws relating to the licensing under the Federal Firearms Act of manufacturers of, and dealers in, firearms or ammunition. § 315.2 Definitions.

15 U.S. C. 901 Definitions. As used in this chapter: (1) The term "person" includes an individual, partnership, association, or corporation.

(2) The term "interstate or foreign commerce" means commerce between any State, Territory or possession (not including the Canal Zone), or the District of Columbia, and any place outside thereof; or between points within the same State, Territory, or possession (not including the Canal Zone), or the District of Columbia, but through any place outside thereof; or within any Territory or possession or the District of Columbia.

(3) The term "firearm" means any weapon, by whatever name known, which is designed to expel a projectile or projectiles by the action of an explosive and a firearm muffler or firearm silencer, or any part or parts of such weapon.

(4) The term "manufacturer" means any person engaged in the manufacture or importation of firearms, or ammunition or cartridge cases, primers, bullets, or propellent powder for purposes of sale or distribution; and the term "licensed manufacturer" means

any such person licensed under the provisions of this chapter.

(5) The term "dealer" means any person engaged in the business of selling firearms or ammunition or cartridge cases, primers, bullets or propellent powder, at wholesale or retail, or any person engaged in the business of repairing such firearms or of manufacturing or fitting special barrels, stocks, trigger mechanisms, or breach 1 mechanisms to firearms, and the term "licensed dealer" means any such person licensed under the provisions of this chapter.

(6) The term "crime of violence" means murder, manslaughter, rape, mayhem, kidnaping, robbery, burglary, housebreaking; assault with intent to kill, commit rape, or rob; assault with a dangerous weapon, or assault with intent to commit any offense punishable by imprisonment for more than one year.

(7) The term "fugitive from justice" means any person who has filed from any State, Territory, the District of Columbia, or possession of the United States to avoid prosecution for a crime of violence or to avoid giving testimony in any criminal proceeding.

(8) The term "ammunition" shall include only pistol or revolver ammunition. It shall not include shotgun shells, metallic ammunition suitable for use only in rifles, or any .22 caliber rimfire ammunition.

§ 315.3 Transporting, shipping, or receiving firearms or ammunition in interstate or foreign commerce; acts prohibited.

15 U. S. C. 902 Transporting, shipping, or receiving firearms or ammunition in interstate or foreign commerce; acts prohibited. (a) It shall be unlawful for any manufacturer or dealer, except a manufacturer or dealer having a license issued under the provisions of this chapter, to transport, ship, or receive any firearm or ammuntion in interstate or foreign commerce.

(b) It shall be unlawful for any person to receive any firearm or ammunition transported or shipped in interstate or foreign commerce in violation of subdivision (a) of this section, knowing or having reasonable cause to believe such firearms or ammunition to have been transported or shipped in violation of subdivision (a) of this section.

(c) It shall be unlawful for any licensed manufacturer or dealer to transport or ship any firearm in interstate or foreign commerce to any person other than a licensed manufacturer or dealer in any State the laws of which require that a license be obtained for the purchase of such firearm, unless such license is exhibited to such manufacturer or dealer by the prospective purchaser.

(d) It shall be unlawful for any person to ship, transport, or cause to be shipped or transported in interstate or foreign commerce any firearm or ammunition to any person knowing or having reasonable cause

1 So in original.

to believe that such person is under indictment or has been convicted in any court of the United States, the several States, Territories, possessions, or the District of Columbia of a crime of violence or is a fugutive 1 from justice.

(e) It shall be unlawful for any person who is under indictment or who has been convicted of a crime of violence or who is a fugutive from justice to ship, transport, or cause to be shipped or transported in interstate or foreign commerce any firearm or ammunition.

(f) It shall be unlawful for any person who has been convicted of a crime of violence or is a fugutive 1 from juɛtice to receive any firearm or ammunition which has been shipped or transported in interstate or foreign commerce, and the possession of a firearm or ammunition by any such person shall be presumptive evidence that such firearm or ammunition was shipped or transported or received, as the case may be, by such person in violation of this chapter.

(g) It shall be unlawful for any person to transport or ship or cause to be transported or shipped in interstate or foreign commerce any stolen firearm or ammunition, knowing, or having reasonable cause to believe, same to have been stolen.

(h) It shall be unlawful for any person to receive, conceal, store, barter, sell, or dispose of any firearm or ammunition or to pledge or accept as security for a loan any firearm or ammunition moving in or which is a part of interstate or foreign commerce, and which while so moving or constituting such part has been stolen, knowing, or having reasonable cause to believe the same to have been stolen.

(1) It shall be unlawful for any person to transport, ship, or knowingly receive in interstate or foreign commerce any firearm from which the manufacturer's serial number has been removed, obliterated, or altered, and the possession of any such firearm shall be presumptive evidence that such firearm was transported, shipped, or received, as the case may be, by the possessor in violation of this chapter.

§ 315.4 License to transport, ship, or receive firearms or ammunition.

15 U. S. C. 903 License to transport, ship, or receive firearms or ammunition. (a) Any manufacturer or dealer desiring a license to transport, ship, or receive firearms or ammunition in interstate or foreign commerce shall make application to the Secretary of the Treasury, who shall prescribe by rules and regulations the information to be contained in such application. The applicant shall, if a manufacturer, pay a fee of $25 per annum and, if a dealer, shall pay a fee of $1 per annum.

(b) Upon payment of the prescribed fee, the Secretary of the Treasury shall issue to such applicant a license which shall entitle

1 So in original.

the licensee to transport, ship, and receive firearms and ammunition in interstate and foreign commerce unless and until the 11cense is suspended or revoked in accordance with the provisions of this chapter: Provided, That no license shall be issued to any applicant within two years after the revocation of a previous license.

(c) Whenever any licensee is convicted of a violation of any of the provisions of this chapter, it shall be the duty of the clerk of the court to notify the Secretary of the Treasury within forty-eight hours after Euch conviction and said Secretary shall revoke such license: Provided, That in the case of appeal from such conviction the licensee may furnish a bond in the amount of $1,000, and upon receipt of such bond acceptable to the Secretary of the Treasury he may permit the licensee to continue business during the period of the appeal, or should the licensee refuse or neglect to furnish such bond, the Secretary of the Treasury shall suspend such license until he is notified by the clerk of the court of last appeal as to the final disposition of the case.

(d) Licensed dealers shall maintain such permanent records of importation, shipment, and other disposal of firearms and ammunition as the Secretary of the Treasury shall prescribe.

§ 315.5 Excepted persons.

15 U. S. C. 904 Excepted persons. The provisions of this chapter shall not apply with respect to the transportation, shipment, receipt, or importation of any firearm, or ammunition, sold or shipped to, or issued for the use of, (1) the United States or any department, independent establishment, or agency thereof; (2) any State, Territory, or possession, or the District of Columbia, or any department, independent establishment, agency, or any political subdivision thereof; (3) any duly commissioned officer or agent of the United States, a State, Territory, or possession, or the District of Columbia, or any political subdivision thereof; (4) or to any bank, public carrier, express, or armoredtruck company organized and operating in good faith for the transportation of money and valuables; (5) or to any research laboratory designated by the Secretary of the Treasury: Provided, That such bank, public carriers, express, and armored-truck companies are granted exemption by the Secretary of the Treasury; nor to the transportation, shipment, or receipt of any antique or unserviceable firearms, or ammunition, possessed and held as curios or museum pieces: Provided, That nothing contained in this section shall be construed to prevent shipments of firearms and ammunition to institutions, organizations, or persons to whom such firearms and ammunition may be lawfully delivered by the Secretary of War, nor to prevent the transportation of such firearms and ammunition so delivered by their lawful possessors while they are engaged in military training or in competitions.

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15 U.S. C. 905 Penalties. (a) Any person violating any of the provisions of this chapter or any rules and regulations promulgated hereunder, or who makes any statement in applying for the license or exemption provided for in this chapter, knowing such statement to be false, shall, upon conviction thereof, be fined not more than $2,000, or imprisoned for not more than five years, or both.

(b) Any firearm or ammunition involved in any violation of the provisions of this chapter or any rules or regulations promulgated thereunder shall be subject to seizure and forfeiture, and all provisions of Title 26 relating to the seizure, forfeiture, and disposition of firearms as defined in section 2783 of Title 26 shall, so far as applicable, extend to seizures and forfeitures incurred under the provisions of this chapter.

NOTE: Treasury Decision 6093, 19 F. R. 5220, Aug. 18, 1954, provides as follows:

Pursuant to section 7852 (b) of the Internal Revenue Code of 1954, the reference in § 315.6 (15 U. S. C. section 905) to section 2733 of Title 26 shall be deemed to refer to section 5848 of the Internal Revenue Code of 1954.

8315.7 Effective date of chapter.

15 U. S. C. 906 Effective date of chapter. This chapter shall take effect thirty days after June 30, 1938.

§ 315.8 Rules and regulations.

15 U. S. C. 907 Rules and regulations. The Secretary of the Treasury may prescribe such rules and regulations as he deems necessary to carry out the provisions of this chapter.

§ 315.9 Separability clause.

15 U. S. C. 908 Separability clause. Should any section or subsection of this chapter be declared unconstitutional, the remaining portion of the chapter shall remain in full force and effect.

§ 315.10 Short title.

15 U. S. C. 909 Short title. This chapter may be cited as the Federal Firearms Act.

§ 315.11 Forfeitures.

26 U. S. C. 5862. Forfeitures-(a) Laws applicable. Any firearm involved in any violation of the provisions of this chapter or any regulation promulgated thereunder shall be subject to seizure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeiture of unstamped articles are extended to and made to apply to the articles taxed under this chapter, and the persons to whom this chapter applies.

(b) Disposal. In the case of the forfelture of any firearm by reason of a violation of this chapter: No notice of public sale shall

be required; no such firearm shall be sold at public sale; if such firearm is forfeited for a violation of this chapter and there is no remission or mitigation of forfeiture thereof, it shall be delivered by the Secretary or his delegate to the Administrator of General Services, General Services Administration, who may order such firearm destroyed or may sell it to any State, Territory, or possession, or political subdivision thereof, or the District of Columbia, or at the request of the Secretary or his delegate may authorize its retention for official use of the Treasury Department, or may transfer it without charge to any executive department or independent establishment of the Government for use by it.

[T. D. 6093, 19 F. R. 5220, Aug. 18, 1954]

SUBPART B-SCOPE OF REGULATIONS

§ 315.15 Licensing of manufacturers and dealers in firearms or ammunition. This part (Regulations 131), contains the procedural and substantive requirements relative to the licensing of manufacturers of, and dealers in, firearms or ammunition; to the records to be maintained by licensed manufacturers and dealers; and to transactions and dealings in firearms or ammunition specifically exempted from the provisions of the Federal Firearms Act (15 U. S. C. 901-909).

§ 315.16 Relation to other provisions of law. The provisions of this part are in addition to, and not in lieu of, any other provision of law, or regulations, respecting the manufacture or importation of, or dealing in, firearms or ammunition.

SUBPART C-DEFINITIONS

§ 315.20 Meaning of terms. As used in this part, unless the context otherwise requires, terms shall have the meanings ascribed in this subpart.

§ 315.21 Act. The term "act" shall mean the Federal Firearms Act.

§ 315.22 Ammunition. The term "ammunition" shall mean only pistol or revolver ammunition. It shall not include shotgun shells, metallic ammunition suitable for use only in rifles, or any .22 caliber rimfire ammunition.

§ 315.23 Commissioner. The term "Commissioner" shall mean the Commissioner of Internal Revenue.

§ 315.24 Dealer. The term "dealer” shall mean any person engaged in the business of selling firearms or ammunition or cartridge cases, primers, bullets. or propellent powder, at wholesale or re

tail, or any person engaged in the business of repairing such firearms or of manufacturing or fitting special barrels, stocks, trigger mechanisms, or breech mechanisms to firearms.

§ 315.25 District. The term "district" shall mean the Internal Revenue district under the jurisdiction of a District Director of Internal Revenue.

§ 315.26 District Director. The term "District Director" shall mean the District Director of Internal Revenue.

§ 315.27 Firearm. The term "firearm" shall mean (a) any weapon, by whatever name known, which is designed to expel a projectile or projectiles by action of an explosive, (b) any part or parts of such weapon, and (c) a firearm muffler or firearm silencer.

§ 315.28 Importation. The term "importation" shall mean the bringing of firearms, or ammunition or cartridge cases, primers, bullets, or propellent powder, within the limits of the United States or any territory under its control or jurisdiction, from a place outside thereof (whether such place be a foreign country or territory subject to the jurisdiction of the United States), for purposes of sale or distribution.

§ 315.29 Importer. The term "importer" shall mean any person who engages in the importation of firearms, or ammunition or cartridge cases, primers, bullets, or propellent powder, for purposes of sale or distribution.

§ 315.30 Includes and including. The terms "includes" and "including” when used in a definition or statement in this part shall not be deemed to exclude other things otherwise within the scope thereof.

§ 315.31 Interstate or foreign commerce. The term "interstate or foreign commerce" shall mean (a) commerce between any State, Territory, or possession of the United States (not including the Canal Zone), or the District of Columbia, and any place outside thereof; (b) commerce between points within the same State, Territory, or possession of the United States (not including the Canal Zone), or the District of Columbia, but through any place outside thereof; or (c) commerce within any Territory or possession of the United States, or the District of Columbia.

§ 315.32 License. The term "license" shall mean a license issued under au

thority of section 3 (b) of the act (15 U. S. C. 903 (b)).

§ 315.33 License fee. The term "license fee" shall mean the annual fee payable by a manufacturer of, or dealer in, firearms or ammunition.

§ 315.34 Licensed dealer. The term "licensed dealer" shall mean a dealer licensed under section 3 of the act (15 U. S. C. 903).

§ 315.35 Licensed manufacturer. The term "licensed manufacturer" shall mean a manufacturer licensed under section 3 of the act (15 U. S. C. 903).

§ 315.36 Manufacturer. The term "manufacturer" shall mean any person engaged in the manufacture or importation of firearms, or ammunition, for purposes of sale or distribution.

315.37 Person. The term "person" includes an individual, partnership, association, or corporation.

§ 315.38 Secretary. The term "Secretary" shall mean the Secretary of the Treasury.

SUBPART D-LICENSES

PERSONS REQUIRED TO PROCURE LICENSES

§ 315.40 General. Under section 2 (a) of the act (15 U. S. C. 902 (a)), it is unlawful for any manufacturer or dealer, except a manufacturer or dealer having a license issued under the provisions of the act, to transport, ship, or receive any firearms or ammunition in interstate or foreign commerce. Therefore, every manufacturer or dealer within the meaning of the act and this part (see §§ 315.36 and 315.24) must first procure a license under section 3 of the act (15 U. S. C. 903) before he may lawfully transport, ship, or receive any firearms or ammunition in interstate or foreign

commerce.

§ 315.41 Manufacturer and dealer. It is not necessary in any case for a person licensed as a manufacturer also to procure a license as a dealer. The license as manufacturer entitles the licensee, within the limitations of the act, to transport, ship, or receive, in interstate or foreign commerce, firearms or ammunition, whether of his own production or produced by another. However, a person required to be licensed as a manufacturer does not comply with the provisions of the act by procuring á license as dealer.

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