2020 US Code
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
| 26 U.S.C. § 5842 (2020) |
| §5842. Identification of firearms |
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(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 numberAny 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 deviceAny firearm classified as a destructive device shall be identified in such manner as the Secretary may by regulations prescribe. |
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(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.) |
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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. AMENDMENTS1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. |
| United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 5842 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
| 72 Stat. 1427 82 Stat. 1230 90 Stat. 1834 |
| Public Law 85-859, Public Law 90-618, Public Law 94-455 |
