722
INTERNAL REVENUE CODE OF 1954
year, every importer, manufacturer, and dealer in firearms shall register with the Secretary or his delegate in each internal revenue district in which such business is to be carried on his name or style, principal place of business, and places of business in such district. SEC. 5803. EXEMPTIONS. For provisions exempting certain transfers, see section 5812.
PART II—TRANSFER TAX Sec. Sec. Sec. Sec.
5811. 5812. 5813. 5814.
Tax. Exemptions. Stamps. Order forms.
SEC. 5811. TAX.
(a) RATE.—There shall be levied, collected, and paid on firearms transferred in the United States a tax at the rate of $200 for each firearm: Provided, That the transfer tax on any gun with combination shotgun and rifle barrels, 12 inches or more b u t less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, or any gun designed to be held in one hand when fired and having a barrel 12 inches b u t less than 18 inches in length from which only a single discharge can be made without manual reloading, shall be at the rate of $L The tax imposed by this section shall be in addition to any import duty imposed on such firearm. (b) BY W H O M PAID.—Such tax shall be paid by the transferor. (c) H o w P A I D. —
(1) STAMPS.—Payment of the tax herein provided shall be represented by appropriate stamps to be provided by the Secretary or his delegate. (d) CROSS R E F E R E N C E, —
(1) For assessment in case of omitted taxes payable by stamp, see sections 6155(a), 6201 (a)(2)(A), 6601 (c)(4), and 6201 (a). (2) For requirements as to registration and special tax, see sections 5801 and 5802. (3) For excise tax on pistols, revolvers, and firearms, see section 4181. SEC. 5812. EXEMPTIONS. (a) TRANSFERS E X E M P T. — T h i s chapter shall not apply to the transfer of firearms— (1) to the United States Government, any State, Territory, or possession of the United States, or to any political subdivision thereof, or to the District of Columbia; (2) to any peace officer or any Federal officer designated by regulations of the Secretary or his delegate; (3) to the transfer of any firearm which is unserviceable and which is transferred as a curiosity or ornament. (b) NOTICE OP EXEMPTION.—If the transfer of a firearm is exempted
as provided in subsection (a), the person transferring such firearm shall notify the Secretary or his delegate of the name and address of the applicant, the number or other mark identifying such firearm, and the date of its transfer, and shall file with the Secretary or his delegate such documents in proof thereof as the Secretary or his delegate may by regulations prescribe. § 5802
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