26 U.S.C. § 5854
§ 5854. Exportation of firearms exempt from transfer tax
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 exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and manner as the Secretary may by regulations prescribe.