PART II-TRANSFER TAX Sec. 5811. Tax. Sec. 5812. Exemptions. Sec. 5813. Stamps. Sec. 5814. Order forms. SEC. 5811. TAX. (a) RATE.-There shall be levied, collected, and paid on firearms transferred in the United States a tax at the rate of $200 for each firearm: Provided, That the transfer tax on any gun with combination shotgun and rifle barrels, 12 inches or more but less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, and on any gun classified as "any other weapon" under section 5848 (5), shall be at the rate of $5. 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: Provided, That if a firearm is transferred without payment of such tax the transferor and transferee shall become jointly and severally liable for such tax. (c) How PAID.— (1) STAMPS.-Payment of the tax herein provided shall be represented by appropriate stamps to be provided by the Secretary or his delegate. (d) CROSS REFERENCE. (1) For assessment in case of omitted taxes payable by stamp, see sections 6155 (a), 6201 (a) (2) (A), 6601 (c) (4), and 6201 (a). (2) For requirements as to registration and special tax, see sections 5801 and 5802. (3) For excise tax on pistols, revolvers, and firearms, see section 4181. SEC. 5812. EXEMPTIONS. (a) TRANSFERS EXEMPT.-This chapter 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 Secretary or his delegate; (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 Secretary or his delegate 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 Secretary or his delegate such documents in proof thereof as the Secretary or his delegate may by regulations prescribe. (c) EXEMPTION FROM OTHER TAXES. For exemption from excise tax on pistols, revolvers, and firearms, see section 4182 (a). SEC. 5813. STAMPS. (a) AFFIXING.-The stamps provided for in section 5811 (c) (1) shall be affixed to the order for such firearm, provided for in section 5814. (b) OTHER LAWS APPLICABLE.— For provisions relating to the engraving, issuance, sale, accountability, cancellation, and distribution of taxpaid stamps, see section 5846. SEC. 5814. 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 Secretary or his delegate. Such order shall identify the applicant by such means of identification as may be prescribed by regulations under this chapter: 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 Secretary or his delegate. The original thereof, with stamp affixed, shall be returned to the applicant. (c) EXEMPTION IN CASE OF REGISTERED IMPORTERS, MANUFACTURERS, AND DEALERS.-Importers, manufacturers, and dealers who have registered and paid the tax as provided for in this chapter 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 chapter. (d) SUPPLY.-The Secretary or his delegate shall cause suitable forms to be prepared for the purposes of subsection (a), and shall cause the same to be distributed to officers designated by him. PART III-TAX ON MAKING FIREARMS Sec. 5821. Rate, exceptions. etc. SEC. 5821. RATE, EXCEPTIONS, ETC. (a) RATE.-There shall be levied, collected, and paid upon the making in the United States of any firearm (whether by manufacture, putting together, alteration, any combination thereof, or otherwise) a tax at the rate of $200 for each firearm so made. (b) EXCEPTIONS.-The tax imposed by subsection (a) shall not apply to the making of a firearm (1) by any person who is engaged within the United States in the business of manufacturing firearms; (2) from another firearm with respect to which a tax has been paid, prior to such making, under subsection (a) of this section; or (3) for the use of— (A) the United States Government, any State, Territory, or possession of the United States, any political subdivision thereof, or the District of Columbia, or 48015-61- -58 § 5821(b) (3) (A) (B) Any peace officer or any Federal officer designated by regulations of the Secretary or his delegate. Any person who makes a firearm in respect of which the tax imposed by subsection (a) does not apply by reason of the preceding sentence shall make such report in respect thereof as the Secretary or his delegate may by regulations prescribe. (c) BY WHOм PAID; WHEN PAID.-The tax imposed by subsection (a) shall be paid by the person making the firearm. Such tax shall be paid in advance of the making of the firearm. (d) How PAID.-Payment of the tax imposed by subsection (a) shall be represented by appropriate stamps to be provided by the Secretary or his delegate. (e) DECLARATION.-It shall be unlawful for any person subject to the tax imposed by subsection (a) to make a firearm unless, prior to such making, he has declared in writing his intention to make a firearm, has affixed the stamp described in subsection (d) to the original of such declaration, and has filed such original and a copy thereof. The declaration required by the preceding sentence shall be filed at such place, and shall be in such form and contain such information, as the Secretary or his delegate may be regulations prescribe. The original of the declaration, with the stamp affixed, shall be returned to the person making the declaration. If the person making the declaration is an individual, there shall be included as part of the declaration the fingerprints and a photograph of such individual. PARTIIV-OTHER TAXES SEC. 5831. CROSS REFERENCE. For excise tax on pistols, revolvers, and firearms, see section 4181. Subchapter B-General Provisions Sec. 5841. Registration of persons in general. Sec. 5843. Identification of firearms. Sec. 5844. Exportation. Sec. 5845. Importation. Sec. 5846. Other laws applicable. Sec. 5848. Definitions. Sec. 5849. Citation of chapter. SEC. 5841. REGISTRATION OF PERSONS IN GENERAL. Every person possessing a firearm shall register, with the Secretary or his delegate, the number or other mark identifying such firearm, together with his name, address, place where such firearm is usually kept, and place of business or employment, and, if such person is other than a natural person, the name and home address of an executive officer thereof. No person shall be required to register under this section with respect to a firearm which such person acquired by transfer or importation or which such person made, if provisions of this chapter applied to such transfer, importation, or making, as the case may be, and if the provisions which applied thereto were complied with. SEC. 5842. 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 chapter as the Secretary or his delegate may by regulations require. SEC. 5843. IDENTIFICATION OF FIREARMS. Each manufacturer and importer of a firearm shall identify it with a number and other identification marks approved by the Secretary or his delegate, such number and marks to be stamped or otherwise placed thereon in a manner approved by the Secretary or his delegate. SEC. 5844. EXPORTATION. Under such regulations as the Secretary or his delegate 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 5811 has been paid by the manufacturer, the Secretary or his delegate 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. 5845. IMPORTATION. No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction, except that, under regulations prescribed by the Secretary or his delegate, 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. 5846. 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, cancellation, and distribution of taxpaid stamps provided for in the internal revenue laws, and to penalties) applicable with respect to the taxes imposed by sections 4701 and 4721, and all other provisions of the internal revenue laws shall, insofar as not inconsistent with the provisions of this chapter, be applicable with respect to the taxes imposed by sections 5811 (a), 5821 (a) and 5801. SEC. 5847. REGULATIONS. The Secretary or his delegate shall prescribe such regulations as may be necessary for carrying the provisions of this chapter into effect. SEC. 5848. DEFINITIONS. For purposes of this chapter (1) FIREARM.-The term "firearm" means a shotgun having a barrel or barrels of less than 18 inches in length, or a rifle having a barrel or barrels of less than 16 inches in length, or any weapon made from a rifle or shotgun (whether by alteration, modification, or otherwise) if such weapon as modified has an overall length of less than 26 inches, 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. (2) 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. (3) RIFLE.-The term "rifle" means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed metallic cartridge to fire only a single projectile through a rifled bore for each single pull of the trigger. (4) SHOTGUN.-The term "shotgun" means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of ball shot or a single projectile for each single pull of the trigger. (5) ANY OTHER WEAPON.-The term "any other weapon" means any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive, but such term shall not include pistols or revolvers or weapons designed, made or intended to be fired from the shoulder and not capable of being fired with fixed ammunition. (6) IMPORTER.-The term "importer" means any person who imports or brings firearms into the United States for sale. |