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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 5842

Identification of firearms

Ch. 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 53
Statutory Text

26 U.S.C. § 5842 — Identification of firearms

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 Sec. 5842 - Identification of firearms From the U.S. Government Publishing Office, www.gpo.gov

§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 prescribe.

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

Editorial Notes

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, §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.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 5842
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The statutory text of 26 U.S.C. § 5842 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 5841 26 U.S.C. § 5843 →
Ch. 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
26 U.S.C. § 580126 U.S.C. § 580226 U.S.C. § 581126 U.S.C. § 581226 U.S.C. § 582126 U.S.C. § 582226 U.S.C. § 584126 U.S.C. § 584226 U.S.C. § 584326 U.S.C. § 584426 U.S.C. § 584526 U.S.C. § 584626 U.S.C. § 584726 U.S.C. § 584826 U.S.C. § 584926 U.S.C. § 585126 U.S.C. § 585226 U.S.C. § 585326 U.S.C. § 585426 U.S.C. § 586126 U.S.C. § 587126 U.S.C. § 5872
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