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U.S. Code as of:
01/19/04
Section 5851. Special (occupational) tax exemption
(a) Business with United States
Any person required to pay special (occupational) tax under
section 5801 shall be relieved from payment of that tax if he
establishes to the satisfaction of the Secretary that his business
is conducted exclusively with, or on behalf of, the United States
or any department, independent establishment, or agency thereof.
The Secretary may relieve any person manufacturing firearms for, or
on behalf of, the United States from compliance with any provision
of this chapter in the conduct of such business.
(b) Application
The exemption provided for in subsection (a) of this section may
be obtained by filing with the Secretary an application on such
form and containing such information as may by regulations be
prescribed. The exemptions must thereafter be renewed on or before
July 1 of each year. Approval of the application by the Secretary
shall entitle the applicant to the exemptions stated on the
approved application.
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