US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
  January 7, 2003 and December 19, 2003]
[CITE: 26USC5861]

 
                     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 C--Prohibited Acts
 
Sec. 5861. Prohibited acts

    It shall be unlawful for any person--
        (a) to engage in business as a manufacturer or importer of, or 
    dealer in, firearms without having paid the special (occupational) 
    tax required by section 5801 for his business or having registered 
    as required by section 5802; or
        (b) to receive or possess a firearm transferred to him in 
    violation of the provisions of this chapter; or
        (c) to receive or possess a firearm made in violation of the 
    provisions of this chapter; or
        (d) to receive or possess a firearm which is not registered to 
    him in the National Firearms Registration and Transfer Record; or
        (e) to transfer a firearm in violation of the provisions of this 
    chapter; or
        (f) to make a firearm in violation of the provisions of this 
    chapter; or
        (g) to obliterate, remove, change, or alter the serial number or 
    other identification of a firearm required by this chapter; or
        (h) to receive or possess a firearm having the serial number or 
    other identification required by this chapter obliterated, removed, 
    changed, or altered; or
        (i) to receive or possess a firearm which is not identified by a 
    serial number as required by this chapter; or
        (j) to transport, deliver, or receive any firearm in interstate 
    commerce which has not been registered as required by this chapter; 
    or
        (k) to receive or possess a firearm which has been imported or 
    brought into the United States in violation of section 5844; or
        (l) to make, or cause the making of, a false entry on any 
    application, return, or record required by this chapter, knowing 
    such entry to be false.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 
1234.)


                            Prior Provisions

    A prior section 5861, act Aug. 16, 1954, ch. 736, 68A Stat. 729, 
relating to penalties, was omitted in the general revision of this 
chapter by Pub. L. 90-618.
    Provisions similar to those comprising subsecs. (a), (b), (d), (g), 
(j), and (k) of this section were contained in prior sections of act 
Aug. 16, 1954, prior to the general revision of this chapter by Pub. L. 
90-618, as follows:

------------------------------------------------------------------------
      Present subsecs.:                      Prior sections
------------------------------------------------------------------------
(a)..........................  5854.
(b)..........................  5851.
(d)..........................  5854.
(g)..........................  5852.
(j)..........................  5855.
(k)..........................  5853.
------------------------------------------------------------------------

    The prior sections 5851 to 5853, act Aug. 16, 1954, ch. 736, are set 
out in 68A Stat. 728.
    The prior sections 5854 and 5855, Pub. L. 85-859, title II, 
Sec. 203(i)(1), Sept. 2, 1958, are set out in 72 Stat. 1428.
    A prior section 5862, act Aug. 16, 1954, ch. 736, 68A Stat. 729, 
relating to the forfeiture and disposal of any firearm involved in any 
violation of the provisions of this chapter or any regulation 
promulgated thereunder, was omitted in the general revision of this 
chapter by Pub. L. 90-618. The provisions of prior section 5862 of this 
title are covered by section 5872 of this title.


                             Effective Date

    Section effective on first day of first month following October 
1968, see section 207 of Pub. L. 90-618, set out as a note under section 
5801 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 7012 of this title; title 8 
section 1101; title 18 section 2516.