26 U.S.C. § 5853
§ 5853. Transfer and making tax exemption available to certain governmental entities
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 October 4, 1976 by the Tax Reform Act of 1976.
Every change, newest first (2)
- 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.
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.
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.
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.