26-U.S.C.-5843

§5843 – Records and Returns

Pathway

Title 26 > Subtitle E > Chapter 53 > Subchapter B > Part I > Section 5843

Details

• Reference: Section 5843
• Legend: §5843 – Records and Returns
• USCode Year: 2013

Provision Content

Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the Secretary may by regulations prescribe.

(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Prior Provisions

A prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, §203(e), 72 Stat. 1427, related to identification of firearms prior to the general revision of this chapter by Pub. L. 90–618.

Provisions similar to those comprising this section were contained in prior section 5842, act Aug. 16, 1954, 68A Stat. 725, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-5801 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-5801, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

Subchapter A – in the Legal Encyclopedia: Arms

In this entry about Subchapter A – , find legal reference material, bibliographies and premiere content related to arms in the American Encyclopedia of Law, presenting a comprehensive view of the United States arms-specific issues, written by authorities in the field.

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