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CITE

    26 USC Sec. 5822                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
    CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
                  FIREARMS
    Subchapter A - Taxes
    PART III - TAX ON MAKING FIREARMS

HEAD

    Sec. 5822. Making

STATUTE

      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.

SOURCE

    (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.)

PRIOR PROVISIONS

      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.
                                AMENDMENTS
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".
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