26-U.S.C.-5853

§5853 – Transfer and Making Tax Exemption Available to Certain Governmental Entities

Pathway

Title 26 > Subtitle E > Chapter 53 > Subchapter B > Part II > Section 5853

Details

• Reference: Section 5853
• Legend: §5853 – Transfer and Making Tax Exemption Available to Certain Governmental Entities
• USCode Year: 2013

Provision Content

(a) Transfer

A firearm may be transferred without the payment of the transfer tax imposed by section 5811 to any State, possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations.

(b) Making

A firearm may be made without payment of the making tax imposed by section 5821 by, or on behalf of, any State, or possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations.

(c) Right to exemption

No firearm may be transferred or made exempt from tax under this section unless the transfer or making is performed pursuant to an application in such form and manner as the Secretary may by regulations prescribe.

(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1233; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Prior Provisions

A prior section 5853, act Aug. 16, 1954, ch. 736, 68A Stat. 728, related to importing firearms illegally, prior to the general revision of this chapter by Pub. L. 90–618. See section 5861(k) of this title and section 922(a) of Title 18, Crimes and Criminal Procedure.

Provisions similar to those comprising this section were contained in prior section 5821, act Aug. 16, 1954, ch. 736, 68A Stat. 724, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, §203(d), 72 Stat. 1427, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

1976—Subsec. (c). 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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