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SEC. 2710. RULES AND REGULATIONS.

For authority of the Commissioner, with the approval of the Secretary, to prescribe and publish all needful rules and regulations for the enforcement of this chapter, see section 3791 (a) (1).

SEC. 2711. OTHER LAWS APPLICABLE.

All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, shall be extended to and made a part of this subchapter.

SEC. 2712. EFFECTIVE DATE OF SUBCHAPTER.

This subchapter shall take effect on the first day of that calendar month occurring next after the enactment of this title.

SEC. 2713. CROSS REFERENCES.

For general provisions relating to stamps, information and returns, assessment, collection, and refund, see chapters 28 and 34 to 37, inclusive.

SUBCHAPTER B.-MACHINE GUNS AND SHORT-
BARRELLED FIREARMS

SEC. 2720. TAX.

(a) RATE.-There shall be levied, collected, and paid upon firearms transferred in the continental United States a tax at the rate of $200 for each firearm: Provided, That the transfer tax on any gun with two attached barrels, twelve inches or more in length, from which only a single discharge can be made from either barrel without manual reloading, shall be at the rate of $1. The tax imposed by this section shall be in addition to any import duty imposed on such firearm.

(b) BY WHOM PAID.-Such tax shall be paid by the transferor. (c) HOW PAID.—

(1) STAMPS.-Payment of the tax herein provided shall be represented by appropriate stamps to be provided by the Commissioner, with the approval of the Secretary.

(2) CROSS REFERENCE.

For assessment in case of omitted taxes payable by stamp, see sections 3311 and 3640.

(d) REGISTRATION AND SPECIAL TAX.—

For requirements as to registration and special tax, see part VIII of subchapter A of chapter 27.

SEC. 2721. EXEMPTIONS.

(a) TRANSFERS EXEMPT.-This subchapter and Part VIII of subchapter A of chapter 27 shall not apply to the transfer of firearms (1) to the United States Government, any State, Territory, or possession of the United States, or to any political subdivision thereof, or to the District of Columbia; (2) to any peace officer or any Federal officer designated by regulations of the Commissioner; (3) to the transfer of any firearm which is unserviceable and which is transferred as a curiosity or ornament.

(b) NOTICE OF EXEMPTION.-If the transfer of a firearm is exempted as provided in subsection (a), the person transferring such firearm shall notify the Commissioner of the name and address of the applicant, the number or other mark identifying such firearm, and the date of its transfer, and shall file with the Commissioner such documents in proof thereof as the Commissioner may by regulations prescribe.

(c) OTHER TAXES.—

For exemption from the tax on pistols and revolvers, see section 2700 (b) (2), and for exemption from the manufacturer's sales tax on firearms, see section 3407 of chapter 29.

SEC. 2722. STAMPS.

(a) AFFIXING.-The stamps provided for in section 2720 (c) (1) shall be affixed to the order for such firearm, hereinafter provided for.

(b) OTHER LAWS APPLICABLE.—

For provisions relating to the engraving, issuance, sale, accountabiliity, cancelation, and distribution of tax-paid stamps, see section 2731. SEC. 2723. ORDER FORMS.

(a) GENERAL REQUIREMENTS.-It shall be unlawful for any person to transfer a firearm except in pursuance of a written order from the person seeking to obtain such article, on an application form issued in blank in duplicate for that purpose by the Commissioner. Such order shall identify the applicant by such means of identification as may be prescribed by regulations under this subchapter and Part VIII of subchapter A of chapter 27: Provided, That, if the applicant is an individual, such identification shall include fingerprints and a photograph thereof.

(b) CONTENTS OF ORDER FORM.-Every person so transferring a firearm shall set forth in each copy of such order the manufacturer's number or other mark identifying such firearm, and shall forward a copy of such order to the Commissioner. The original thereof with stamps affixed, shall be returned to the applicant.

(c) PRIOR TRANSFERS.-No person shall transfer a firearm which has previously been transferred on or after July 26, 1934, unless such person, in addition to complying with subsection (b), transfers therewith the stamp-affixed order provided for in this section for each such prior transfer, in compliance with such regulations as may be prescribed under this subchapter for proof of payment of all taxes on such firearms.

(d) EXEMPTION IN CASE OF REGISTERED IMPORTERS, MANUFACTURERS, AND DEALERS.-Importers, manufacturers, and dealers who have registered and paid the tax as provided for in Part VIII of subchapter A of chapter 27 shall not be required to conform to the provisions of this section with respect to transactions in firearms with dealers or manufacturers if such dealers or manufacturers have registered and have paid such tax, but shall keep such records and make such reports regarding such transactions as may be prescribed by regulations under this subchapter and Part VIII of subchapter A of chapter 27.

(e) SUPPLY.-The Commissioner, with the approval of the Secretary, shall cause suitable forms to be prepared for the purposes of subsection (a), and shall cause the same to be distributed to collectors of internal revenue.

SEC. 2724. BOOKS, RECORDS, AND RETURNS.

Importers, manufacturers, and dealers shall keep such books and records and render such returns in relation to the transactions in firearms specified in this subchapter and Part VIII of subchapter A of chapter 27 as the Commissioner, with the approval of the Secretary, may by regulations require.

SEC. 2725. IDENTIFICATION OF FIREARMS.

Each manufacturer and importer of a firearm shall identify it with a number or other identification mark approved by the Commissioner, such number or mark to be stamped or otherwise placed thereon in a manner approved by the Commissioner.

SEC. 2726. UNLAWFUL ACTS.

(a) POSSESSING FIREARMS UNLAWFULLY TRANSFERRED.-It shall be unlawful for any person to receive or possess any firearm which has at any time been transferred in violation of sections 2720, 2721 (b), 2722, 2723, 2727, and 2731 of this subchapter.

(b) REMOVING OR CHANGING IDENTIFICATION MARKS.-It shall be unlawful for anyone to obliterate, remove, change, or alter the num

ber or other identification mark required by section 2725. Whenever on trial for a violation of this subsection the defendant is shown to have or to have had possession of any firearm upon which such number or mark shall have been obliterated, removed, changed, or altered, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury.

(c) IMPORTING FIREARMS ILLEGALLY.-It shall be unlawful (1) fraudulently or knowingly to import or bring any firearm into the United States or any territory under its control or jurisdiction (including the Philippine Islands), in violation of the provisions of this subchapter and Part VIII of subchapter A of chapter 27; or (2) knowingly to assist in so doing; or (3) to receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of any such firearm after being imported or brought in, knowing the same to have been imported or brought in contrary to law. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of such firearm, such possession shall be deemed sufficient evidence to authorize conviction unless the defendant explains such possession to the satisfaction of the jury. SEC. 2727. EXPORTATION.

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Under such rules and regulations as the Commissioner, with the proval of the Secretary, may prescribe, and upon proof of the exportation of any firearm to any foreign country (whether exported as part of another article or not) with respect to which the transfer tax under section 2720 has been paid by the manufacturer, the Commissioner shall refund to the manufacturer the amount of the tax so paid, or, if the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter.

SEC. 2728. IMPORTATION.

No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction (including the Philippine Islands), except that, under regulations prescribed by the Secretary, any firearm may be so imported or brought in when (1) the purpose thereof is shown to be lawful and (2) such firearm is unique or of a type which cannot be obtained within the United States or such territory.

SEC. 2729. PENALTIES.

Any person who violates or fails to comply with any of the requirements of this subchapter and Part VIII of subchapter A of chapter 27 shall, upon conviction, be fined not more than $2,000 or be imprisoned for not more than five years, or both, in the discretion of the

court.

SEC. 2730. FORFEITURES.

(a) LAWS APPLICABLE.-Any firearm which has at any time been transferred in violation of the provisions of this subchapter and Part VIII of subchapter A of chapter 27 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 subchapter, and the persons to whom this subchapter and Part VIII of subchapter A of chapter 27 applies.

(b) DISPOSAL.-In the case of the forfeiture of any firearm by reason of a violation of this subchapter and Part VIII of subchapter A of chapter 27: No notice of public sale shall be required; no such firearm shall be sold at public sale; if such firearm is in the possession of any officer of the United States except the Secretary, such officer shall deliver the firearm to the Secretary; and the Secretary may order such firearm destroyed or may sell such firearm to any State, Territory, or possession (including the Philippine Islands), or political

subdivision thereof, or the District of Columbia, or retain it for the use of the Treasury Department or transfer it without charge to any Executive department or independent establishment of the Government for use by it.

SEC. 2731. OTHER LAWS APPLICABLE.

All provisions of law (including those relating to special taxes, to the assessment, collection, remission, and refund of internal revenue taxes, to the engraving, issuance, sale, accountability, cancelation, and distribution of tax-paid stamps provided for in the internalrevenue laws, and to penalties) applicable with respect to the taxes imposed by sections 2550 of subchapter A of chapter 23 and 3220 of subchapter A of chapter 27, and all other provisions of the internal-revenue laws shall, insofar as not inconsistent with the provisions of this subchapter and Part VIII of subchapter A of chapter 27, be applicable with respect to the taxes imposed by section 2720 (a) of subchapter B of this chapter and section 3260 of subchapter A of chapter 27.

SEC. 2732. REGULATIONS.

The Commissioner, with the approval of the Secretary, shall prescribe such rules and regulations as may be necessary for carrying the provisions of this subchapter and Part VIII of subchapter A of chapter 27 into effect.

SEC. 2733. DEFINITIONS.

That for the purposes of this subchapter and Part VIII of subchapter A of chapter 27

(a) FIREARM.-The term "firearm" means a shotgun or rifle having a barrel of less than eighteen inches in length, or any other weapon, except a pistol or revolver, from which a shot is discharged by an explosive if such weapon is capable of being concealed on the person, or a machine gun, and includes a muffler or silencer for any firearm whether or not such firearm is included within the foregoing definition, but does not include any rifle which is within the foregoing provisions solely by reason of the length of its barrel if the caliber of such rifle is .22 or smaller and if its barrel is sixteen inches or more in length. (b) MACHINE GUN.-The term "machine gun" means any weapon which shoots, or is designed to shoot, automatically or semiautomatically, more than one shot, without manual reloading, by a single function of the trigger.

(c) CONTINENTAL UNITED STATES.-The term "continental United States" means the States of the United States and the District of Columbia.

(d) IMPORTER.-The term "importer" means any person who imports or brings firearms into the continental United States for sale. (e) MANUFACTURER.-The term "manufacturer" means any person who is engaged within the continental United States in the manufacture of firearms, or who otherwise produces therein any firearm for sale or disposition.

(f) DEALER.-The term "dealer" means any person not a manufacturer or importer engaged within the continental United States in the business of selling firearms. The term "dealer" shall include wholesalers, pawnbrokers, and dealers in used firearms.

(g) INTERSTATE COMMERCE.-The term "interstate commerce" means transportation from any State or Territory or District, or any insular possession of the United States (including the Philippine Islands), to any other State or to the District of Columbia.

(h) To TRANSFER OR TRANSFERRED.-The term "to transfer" or "transferred" shall include to sell, assign, pledge, lease, loan, give away, or otherwise dispose of.

(i) PERSON.-The term "person" includes a partnership, company, association, or corporation, as well as a natural

Sec. 2800. Tax.

TABLE OF CONTENTS

CHAPTER 26-LIQUOR

SUBCHAPTER A-DISTILLED SPIRITS

PART I-PROVISIONS RELATING TO TAX

Sec. 2801. Rectified spirits.

Sec. 2802. Stamps for distilled spirits.

Sec. 2803. Stamps for containers of distilled spirits.

Sec. 2804. Detention of casks or packages on suspicion.

Sec. 2805. Distilled spirits subject to forfeiture, distraint, or judicial process. Sec. 2806. Penalties and forfeitures.

Sec. 2807. Disposal of forfeited equipment and material for distilling.

Sec. 2808. Instruments to prevent and detect fraud.

Sec. 2809. Definitions.

PART II-DISTILLING AND RECTIFYING

Sec. 2810. Registry of stills.

Sec. 2811. Return of materials used in the manufacture of distilled spirits.

Sec. 2812. Notice of business of distiller or rectifier.

Sec. 2813. Notice of intention to rectify.

Sec. 2814. Distiller's bond.

Sec. 2815. Conditions of approval of distiller's bond.

Sec. 2816. Plan of distillery.

Sec. 2817. Survey of distillery.

Sec. 2818. Notice of manufacture of and permit to set up still.

Sec. 2819. Premises prohibited for distilling.

Sec. 2820. Receiving cisterns in distilleries.

Sec. 2821. Penalty for breaking locks or gaining access to cistern room or building. pipes.

Sec. 2822. Requirements as to furnaces, tubs, doublers, worm tanks, and fixed

Sec. 2823. Changes in apparatus and fastenings.

Sec. 2824. Exemption of small distilleries from certain requirements.

Sec. 2825. Exemption of distillers of fruit brandy from certain requirements.

Sec. 2826. Keeping distillery accessible.

Sec. 2827. Entry and examination of distillery.

Sec. 2828. Distillers and rectifiers to furnish facilities and give assistance for examination of premises.

Sec. 2829. Installation of meters, tanks, and other apparatus.

Sec. 2830. Officer's authority to break up grounds or walls.

Sec. 2831. Signs of distillers, rectifiers, and wholesale liquor dealers.

Sec. 2832. Conditions precedent to carrying on business of distilling.

Sec. 2833. Distilling without giving bond.

Sec. 2834. Mash, wort, and vinegar; vinegar factories.

Sec. 2835. Vinegar factories operated prior to March 1, 1879.

Sec. 2836. Prohibited hours for distilling.

Sec. 2837. Exemption of alcohol from restrictions of section 2836.

Sec. 2838. Penalty for using material or removing spirits in absence of store

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Sec. 2842. Penalty for using false weights and measures.

Sec. 2843. Penalty for using unregistered materials.

Sec. 2844. Monthly production return of distiller.

Sec. 2845. Special returns of number of barrels distilled.

Sec. 2846. Assessment for deficiencies in production and excess of material used.

Sec. 2847. Relief from assessments under section 2846.

Sec. 2848. Exemption of distillers of ethyl alcohol from certain provisions.

Sec. 2849. First fermenting period.

Sec. 2850. Suspension and resumption of distilling.

Sec. 2851. Reduction of producing capacity of distillery.

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