26 USC Sec. 5842 01/05/2009
TITLE 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
Sec. 5842. Identification of firearms
(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
(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.)
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.
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.