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 II - Exemptions
Sec. 5854 - Exportation of firearms exempt from transfer tax
| 26 U.S.C. § 5854 (2020) |
| §5854. Exportation of firearms exempt from transfer tax |
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A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and 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. 1234; 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 5854, Pub. L. 85–859, title II, §203(i)(1), Sept. 2, 1958, 72 Stat. 1428, related to failure to register and pay special tax, prior to the general revision of this chapter by Pub. L. 90–618. See section 5861(a), (d) of this title and section 923 of Title 18, Crimes and Criminal Procedure. Provisions similar to those comprising this section were contained in prior section 5844, act Aug. 16, 1954, ch. 736, 68A Stat. 725, prior to the general revision of this chapter by Pub. L. 90–618. A prior section 5855, Pub. L. 85–859, title II, §203(i)(1), Sept. 2, 1958, 72 Stat. 1428, made it unlawful for any person required to comply with the provisions of sections 5814, 5821, and 5841 of this title, to ship, carry or deliver any firearm in interstate commerce if such sections had not been complied with, 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". |
| 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 II - EXEMPTIONS Sec. 5854 - Exportation of firearms exempt from transfer tax |
| section 5854 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
| 72 Stat. 1428 82 Stat. 1234 90 Stat. 1834 |
| Public Law 85-859, Public Law 90-618, Public Law 94-455 |
