26 U.S.C. § 5802
§ 5802. Registration of importers, manufacturers, and dealers
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1968 by the Public Law 90-618. Last changed September 13, 1994 by the Public Law 103-322.
Every change, newest first (3)
- September 13, 1994Public Law 103-322
- October 4, 1976Tax Reform Act of 1976
- October 22, 1968Public Law 90-618 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
On first engaging in business and thereafter on or before the first day of July of each year, each importer, manufacturer, and dealer in firearms shall register with the Secretary in each internal revenue district in which such business is to be carried on, his name, including any trade name, and the address of each location in the district where he will conduct such business. An individual required to register under this section shall include a photograph and fingerprints of the individual with the initial application. Where there is a change during the taxable year in the location of, or the trade name used in, such business, the importer, manufacturer, or dealer shall file an application with the Secretary to amend his registration. Firearms operations of an importer, manufacturer, or dealer may not be commenced at the new location or under a new trade name prior to approval by the Secretary of the application.