TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
Subchapter A - Taxes
PART III - TAX ON MAKING FIREARMS
Sec. 5822. Making
No person shall make a firearm unless he has (a) filed with the
Secretary a written application, in duplicate, to make and register
the firearm on the form prescribed by the Secretary; (b) paid any
tax payable on the making and such payment is evidenced by the
proper stamp affixed to the original application form; (c)
identified the firearm to be made in the application form in such
manner as the Secretary may by regulations prescribe; (d)
identified himself in the application form in such manner as the
Secretary may by regulations prescribe, except that, if such person
is an individual, the identification must include his fingerprints
and his photograph; and (e) obtained the approval of the Secretary
to make and register the firearm and the application form shows
such approval. Applications shall be denied if the making or
possession of the firearm would place the person making the firearm
in violation of law.
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1228; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
A prior section 5831, act Aug. 16, 1954, ch. 736, 68A Stat. 724,
made a cross reference to section 4181 of this title relating to an
excise tax on pistols, revolvers, and firearms, prior to the
general revision of this chapter by Pub. L. 90-618, title II, Sec.
201, Oct. 22, 1968, 82 Stat. 1227.
1976 - Pub. L. 94-455 struck out "or his delegate" after
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