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U.S. Code as of:
01/19/04
Section 5852. General transfer and making tax exemption
(a) Transfer
Any firearm may be transferred to the United States or any
department, independent establishment, or agency thereof, without
payment of the transfer tax imposed by section 5811.
(b) Making by a person other than a qualified manufacturer
Any firearm may be made by, or on behalf of, the United States,
or any department, independent establishment, or agency thereof,
without payment of the making tax imposed by section 5821.
(c) Making by a qualified manufacturer
A manufacturer qualified under this chapter to engage in such
business may make the type of firearm which he is qualified to
manufacture without payment of the making tax imposed by section
5821.
(d) Transfers between special (occupational) taxpayers
A firearm registered to a person qualified under this chapter to
engage in business as an importer, manufacturer, or dealer may be
transferred by that person without payment of the transfer tax
imposed by section 5811 to any other person qualified under this
chapter to manufacture, import, or deal in that type of firearm.
(e) Unserviceable firearm
An unserviceable firearm may be transferred as a curio or
ornament without payment of the transfer tax imposed by section
5811, under such requirements as the Secretary may by regulations
prescribe.
(f) Right to exemption
No firearm may be transferred or made exempt from tax under the
provisions of this section unless the transfer or making is
performed pursuant to an application in such form and manner as the
Secretary may by regulations prescribe.
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