CITE

    26 USC Sec. 5842                                            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 B - General Provisions and Exemptions
    PART I - GENERAL PROVISIONS

HEAD

    Sec. 5842. Identification of firearms

STATUTE

    (a) Identification of firearms other than destructive devices
      Each manufacturer and importer and anyone making a firearm shall
    identify each firearm, other than a destructive device,
    manufactured, imported, or made by a serial number which may not be
    readily removed, obliterated, or altered, the name of the
    manufacturer, importer, or maker, and such other identification as
    the Secretary may by regulations prescribe.
    (b) Firearms without serial number
      Any person who possesses a firearm, other than a destructive
    device, which does not bear the serial number and other information
    required by subsection (a) of this section shall identify the
    firearm with a serial number assigned by the Secretary and any
    other information the Secretary may by regulations prescribe.
    (c) Identification of destructive device
      Any firearm classified as a destructive device shall be
    identified in such manner as the Secretary may by regulations
    prescribe.

SOURCE

    (Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
    1230; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
    4, 1976, 90 Stat. 1834.)

PRIOR PROVISIONS

      A prior section 5842, act Aug. 16, 1954, ch. 736, 68A Stat. 725,
    related to books, records, and returns, prior to the general
    revision of this chapter by Pub. L. 90-618.
      Provisions similar to those comprising this section were
    contained in prior section 5843, act Aug. 16, 1954, ch. 736, 68A
    Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85-859, title
    II, Sec. 203(e), 72 Stat. 1427, prior to the general revision of
    this chapter by Pub. L. 90-618.
                                AMENDMENTS
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.