A prior chapter 53 , act Aug. 16, 1954, ch. 736, 68A Stat. 721 , was generally revised by
"Machine Guns, Destructive Devices, and Certain Other Firearms" for "Machine Guns and Certain Other Firearms" in the chapter heading;
"General provisions and exemptions" for "General provisions" in subchapter B;
"Prohibited acts" for "Unlawful acts" in subchapter C.
CHAPTER 53 -MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS!@!Subchapter A-Taxes -->
A prior subchapter A consisted of parts I to IV, prior to the general revision of this chapter by
CHAPTER 53 -MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS!@!Subchapter A-Taxes!@!PART I-SPECIAL (OCCUPATIONAL) TAXES -->
A prior part I, act Aug. 16, 1964, ch. 736, 68A Stat. 721 , and amended thereafter, consisted of sections 5801 to 5803, prior to the general revision of this chapter by
CHAPTER 53 -MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS!@!Subchapter A-Taxes!@!PART I-SPECIAL (OCCUPATIONAL) TAXES!@!Sec. 5801 -->
On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1) Importers and manufacturers: $1,000 a year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
Paragraph (1) of subsection (a) shall be applied by substituting "$500" for "$1,000" with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
A prior section 5801, acts Aug. 16, 1954, ch. 736, 68A Stat. 721 ; Sept. 2, 1958,
§1, 74 Stat. 149 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by
substituted "Imposition of tax" for "Tax" in section catchline and amended text generally. Prior to amendment, text read as follows: "On first engaging in business and thereafter on or before the first day of July of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
"(1) Importers.—$500 a year or fraction thereof;
"(2) Manufacturers.—$500 a year or fraction thereof;
"(3) Dealers.—$200 a year or fraction thereof.
Except an importer, manufacturer, or dealer who imports, manufactures, or deals in only weapons classified as 'any other weapon' under section 5845(e), shall pay a special (occupational) tax for each place of business at the following rates: Importers, $25 a year or fraction thereof; manufacturers, $25 a year or fraction thereof; dealers, $10 a year or fraction thereof."
effective Jan. 1, 1988, see section 10512(h) of
set out as a note under section 5111 of this title .
"(a) Section 201 of this title [enacting this chapter] shall take effect on the first day of the first month following the month in which it is enacted [October 1968].
"(b) Notwithstanding the provisions of subsection (a) or any other provision of law, any person possessing a firearm as defined in section 5845(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by this title) which is not registered to him in the National Firearms Registration and Transfer Record shall register each firearm so possessed with the Secretary of the Treasury or his delegate in such form and manner as the Secretary or his delegate may require within the thirty days immediately following the effective date of section 201 of this Act [see subsec. (a) of this section]. Such registrations shall become a part of the National Firearms Registration and Transfer Record required to be maintained by section 5841 of the Internal Revenue Code of 1986 (as amended by this title). No information or evidence required to be submitted or retained by a natural person to register a firearm under this section shall be used, directly or indirectly, as evidence against such person in any criminal proceeding with respect to a prior or concurrent violation of law.
"(c) The amendments made by sections 202 through 206 of this title [amending sections 6806 and 7273 of this title , repealing sections 5692 and 6107 of this title , and enacting provisions set out as a note under this section] shall take effect on the date of enactment [Oct. 22, 1968].
"(d) The Secretary of the Treasury, after publication in the Federal Register of his intention to do so, is authorized to establish such period of amnesty, not to exceed ninety days in the case of any single period, and immunity from liability during any such period, as the Secretary determines will contribute to the purposes of this title [adding this chapter, and sections 6806 and 7273 of this title , repealing sections 5692 and 6107 of this title , and enacting provisions set out as notes under this section]."
CHAPTER 53 -MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS!@!Subchapter A-Taxes!@!PART I-SPECIAL (OCCUPATIONAL) TAXES!@!Sec. 5802 -->
On first engaging in business and thereafter on or before the first day of July of each year, each importer, manufacturer, and dealer in firearms shall register with the Secretary in each internal revenue district in which such business is to be carried on, his name, including any trade name, and the address of each location in the district where he will conduct such business. An individual required to register under this section shall include a photograph and fingerprints of the individual with the initial application. Where there is a change during the taxable year in the location of, or the trade name used in, such business, the importer, manufacturer, or dealer shall file an application with the Secretary to amend his registration. Firearms operations of an importer, manufacturer, or dealer may not be commenced at the new location or under a new trade name prior to approval by the Secretary of the application.
A prior section 5802, act Aug. 16, 1954, ch. 736, 68A Stat. 721 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by
A prior section 5803, act Aug. 16, 1954, ch. 736, 68A Stat. 722 , made a cross reference to section 5812 exempting certain transfers, prior to the general revision of this chapter by
inserted after first sentence "An individual required to register under this section shall include a photograph and fingerprints of the individual with the initial application."
struck out "or his delegate" after "Secretary" wherever appearing.
CHAPTER 53 -MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS!@!Subchapter A-Taxes!@!PART II-TAX ON TRANSFERRING FIREARMS -->