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CITE

    26 USC Sec. 5845                                            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. 5845. Definitions

STATUTE

      For the purpose of this chapter -
    (a) Firearm
      The term "firearm" means (1) a shotgun having a barrel or barrels
    of less than 18 inches in length; (2) a weapon made from a shotgun
    if such weapon as modified has an overall length of less than 26
    inches or a barrel or barrels of less than 18 inches in length; (3)
    a rifle having a barrel or barrels of less than 16 inches in
    length; (4) a weapon made from a rifle if such weapon as modified
    has an overall length of less than 26 inches or a barrel or barrels
    of less than 16 inches in length; (5) any other weapon, as defined
    in subsection (e); (6) a machinegun; (7) any silencer (as defined
    in section 921 of title 18, United States Code); and (8) a
    destructive device. The term "firearm" shall not include an antique
    firearm or any device (other than a machinegun or destructive
    device) which, although designed as a weapon, the Secretary finds
    by reason of the date of its manufacture, value, design, and other
    characteristics is primarily a collector's item and is not likely
    to be used as a weapon.
    (b) Machinegun
      The term "machinegun" means any weapon which shoots, is designed
    to shoot, or can be readily restored to shoot, automatically more
    than one shot, without manual reloading, by a single function of
    the trigger. The term shall also include the frame or receiver of
    any such weapon, any part designed and intended solely and
    exclusively, or combination of parts designed and intended, for use
    in converting a weapon into a machinegun, and any combination of
    parts from which a machinegun can be assembled if such parts are in
    the possession or under the control of a person.
    (c) Rifle
      The term "rifle" means a weapon designed or redesigned, made or
    remade, and intended to be fired from the shoulder and designed or
    redesigned and made or remade to use the energy of the explosive in
    a fixed cartridge to fire only a single projectile through a rifled
    bore for each single pull of the trigger, and shall include any
    such weapon which may be readily restored to fire a fixed
    cartridge.
    (d) Shotgun
      The term "shotgun" means a weapon designed or redesigned, made or
    remade, and intended to be fired from the shoulder and designed or
    redesigned and made or remade to use the energy of the explosive in
    a fixed shotgun shell to fire through a smooth bore either a number
    of projectiles (ball shot) or a single projectile for each pull of
    the trigger, and shall include any such weapon which may be readily
    restored to fire a fixed shotgun shell.
    (e) Any other weapon
      The term "any other weapon" means any weapon or device capable of
    being concealed on the person from which a shot can be discharged
    through the energy of an explosive, a pistol or revolver having a
    barrel with a smooth bore designed or redesigned to fire a fixed
    shotgun shell, weapons with combination shotgun and rifle barrels
    12 inches or more, less than 18 inches in length, from which only a
    single discharge can be made from either barrel without manual
    reloading, and shall include any such weapon which may be readily
    restored to fire. Such term shall not include a pistol or a
    revolver having a rifled bore, or rifled bores, or weapons
    designed, made, or intended to be fired from the shoulder and not
    capable of firing fixed ammunition.
    (f) Destructive device
      The term "destructive device" means (1) any explosive,
    incendiary, or poison gas (A) bomb, (B) grenade, (C) rocket having
    a propellent charge of more than four ounces, (D) missile having an
    explosive or incendiary charge of more than one-quarter ounce, (E)
    mine, or (F) similar device; (2) any type of weapon by whatever
    name known which will, or which may be readily converted to, expel
    a projectile by the action of an explosive or other propellant, the
    barrel or barrels of which have a bore of more than one-half inch
    in diameter, except a shotgun or shotgun shell which the Secretary
    finds is generally recognized as particularly suitable for sporting
    purposes; and (3) any combination of parts either designed or
    intended for use in converting any device into a destructive device
    as defined in subparagraphs (1) and (2) and from which a
    destructive device may be readily assembled. The term "destructive
    device" shall not include any device which is neither designed nor
    redesigned for use as a weapon; any device, although originally
    designed for use as a weapon, which is redesigned for use as a
    signaling, pyrotechnic, line throwing, safety, or similar device;
    surplus ordnance sold, loaned, or given by the Secretary of the
    Army pursuant to the provisions of section 4684(2), 4685, or 4686
    of title 10 of the United States Code; or any other device which
    the Secretary finds is not likely to be used as a weapon, or is an
    antique or is a rifle which the owner intends to use solely for
    sporting purposes.
    (g) Antique firearm
      The term "antique firearm" means any firearm not designed or
    redesigned for using rim fire or conventional center fire ignition
    with fixed ammunition and manufactured in or before 1898 (including
    any matchlock, flintlock, percussion cap, or similar type of
    ignition system or replica thereof, whether actually manufactured
    before or after the year 1898) and also any firearm using fixed
    ammunition manufactured in or before 1898, for which ammunition is
    no longer manufactured in the United States and is not readily
    available in the ordinary channels of commercial trade.
    (h) Unserviceable firearm
      The term "unserviceable firearm" means a firearm which is
    incapable of discharging a shot by means of an explosive and
    incapable of being readily restored to a firing condition.
    (i) Make
      The term "make", and the various derivatives of such word, shall
    include manufacturing (other than by one qualified to engage in
    such business under this chapter), putting together, altering, any
    combination of these, or otherwise producing a firearm.
    (j) Transfer
      The term "transfer" and the various derivatives of such word,
    shall include selling, assigning, pledging, leasing, loaning,
    giving away, or otherwise disposing of.
    (k) Dealer
      The term "dealer" means any person, not a manufacturer or
    importer, engaged in the business of selling, renting, leasing, or
    loaning firearms and shall include pawnbrokers who accept firearms
    as collateral for loans.
    (l) Importer
      The term "importer" means any person who is engaged in the
    business of importing or bringing firearms into the United States.
    (m) Manufacturer
      The term "manufacturer" means any person who is engaged in the
    business of manufacturing firearms.

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), (J),
    Oct. 4, 1976, 90 Stat. 1834, 1835; Pub. L. 99-308, Sec. 109, May
    19, 1986, 100 Stat. 460.)

PRIOR PROVISIONS

      A prior section 5845, act Aug. 16, 1954, ch. 736, 68A Stat. 725,
    related to the importation of firearms into the United States or
    its territory, prior to the general revisions of this chapter by
    Pub. L. 90-618.
      Provisions similar to those comprising this section were
    contained in prior section 5848, act Aug. 16, 1954, ch. 736, 68A
    Stat. 727, as amended by acts Sept. 2, 1958, Pub. L. 85-859, title
    II, Sec. 203(f), 72 Stat. 1427; June 1, 1960, Pub. L. 86-478, Sec.
    3, 74 Stat. 149, prior to the general revision of this chapter by
    Pub. L. 90-618.
                                AMENDMENTS
      1986 - Subsec. (a)(7). Pub. L. 99-308, Sec. 109(b), substituted
    "any silencer (as defined in section 921 of title 18, United States
    Code)" for "a muffler or a silencer for any firearm whether or not
    such firearm is included within this definition".
      Subsec. (b). Pub. L. 99-308, Sec. 109(a), substituted "any part
    designed and intended solely and exclusively, or combination of
    parts designed and intended, for use in converting a weapon into a
    machinegun," for "any combination of parts designed and intended
    for use in converting a weapon into a machinegun,".
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out "or his delegate" after "Secretary".
      Subsec. (f). Pub. L. 94-455, Sec. 1906(b)(13)(A), (J), struck out
    "or his delegate" after "shotgun or shotgun shell which the
    Secretary" and "of the Treasury or his delegate" after "or any
    other device which the Secretary".
                     EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-308 effective 180 days after May 19,
    1986, see section 110(a) of Pub. L. 99-308, set out as a note under
    section 921 of Title 18, Crimes and Criminal Procedure.
                              EFFECTIVE DATE
      Section effective on first day of first month following October
    1968, except as to persons possessing firearms as defined in
    subsec. (a) of this section which are not registered to such
    persons in the National Firearms Registration and Transfer Record,
    see section 207 of Pub. L. 90-618, set out as a note under section
    5801 of this title.