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► 26 U.S.C. § 5853 26 u.s.c. · machine guns, destructive devices, and c · title 26
26 U.S.C. § 5853
Transfer and making tax exemption available to certain governmental entities
Title 26 USC
● ACTIVE
Ch. 53
Jurisdiction Federal — United States
Chapter MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-74AF79
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Subchapter B - General Provisions and Exemptions PART II - EXEMPTIONS Sec. 5853 - Transfer and making tax exemption available to certain governmental entities From the U.S. Government Publishing Office, www.gpo.gov

§5853. Transfer and making tax exemption available to certain governmental entities

(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.)

Editorial Notes

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".

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 5853 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5852 26 U.S.C. § 5854 →
Chapter 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
26 U.S.C. § 580126 U.S.C. § 580226 U.S.C. § 581126 U.S.C. § 581226 U.S.C. § 582126 U.S.C. § 582226 U.S.C. § 584126 U.S.C. § 584226 U.S.C. § 584326 U.S.C. § 584426 U.S.C. § 584526 U.S.C. § 584626 U.S.C. § 584726 U.S.C. § 584826 U.S.C. § 584926 U.S.C. § 585126 U.S.C. § 585226 U.S.C. § 585326 U.S.C. § 585426 U.S.C. § 586126 U.S.C. § 587126 U.S.C. § 5872
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 5853
Status
● ACTIVE
Chapter
53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-74AF79
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v1.0
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Internal Revenue Code — 26 U.S.C. § 5853