292 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 2722. STAMPS. (a) AFFrxING. - The stamps provided for in section 2720 (c) (1) shall be affixed to the order for such firearm, hereinafter provided for. (b) OTHER LAws APPLICABLE. - For provisions relating to the engraving, issuance, sale, accountabili- ity, cancelation, and distribution of tax-paid stamps, see section 2731. SEC. 2723. ORDER FORMS. (a) GENERAL REQUmREENTS.- 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 Commissioner. Such order shall identify the applicant by such means of identification as may be prescribed by regulations under this subchapter and Part VIII of subchapter A of chapter 27: Provided, That, if the appli- cant is an individual, such identification shall include fingerprints and a photograph thereof. (b) CONTENTS or 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 Commissioner. The original thereof with stamps affixed, shall be returned to the applicant. (c) PRIOR TRANSFERS. -No person shall transfer a firearm which has previously been transferred on or after July 26, 1934, unless such person, in addition to complying with subsection (b), transfers there- with the stamp-affixed order provided for in this section for each such prior transfer, in compliance with such regulations as may be pre- scribed under this subchapter for proof of payment of all taxes on such firearms. (d) EXEMPTION IN CASE OF REGISTERED IMPORTERS, MANUFAYTUBERS, AND DEALERs. -Importers, manufacturers, and dealers who have reg- istered and paid the tax as provided for in Part VIII of subchapter A of chapter 27 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 un- der this subchapter and Part VIII of subchapter A of chapter 27. (e) SUPPLY. -T he Commissioner, with the approval of the Secre- tary, shall cause suitable forms to be prepared for the purposes of subsection (a), and shall cause the same to be distributed to collectors of internal revenue. SEC. 2724. BOOKS, RECORDS, AND RETURNS. Importers, manufacturers, and dealers shall keep such books and records and render such returns in relation to the transactions in fire- arms specified in this subchapter and Part VIII of subchapter A of chapter 27 as the Commissioner, with the approval of the Secretary, may by regulations require. SEC. 2725. IDENTIFICATION OF FIREARMS. Each manufacturer and importer of a firearm shall identify it with a number or other identification mark approved by the Commissioner, such number or mark to be stamped or otherwise placed thereon in a manner approved by the Commissioner. SEC. 2726. UNLAWFUL ACTS. (a) POssESSING FIREARMS UNLAWFULLY TRANSFERRED. -It shall be uawful for any person to receive or possess any firearm which has at any time been transferred in violation of sections 2720, 2721 (b), 2722, 2723, 2727, and 2731 of this subchapter. (b) REMOVINa OR CHANGING IDENTIFICATION MARKs. -It shall be unlawful for anyone to obliterate, remove, change, or alter the num-
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