26 U.S.C. § 5861 — Prohibited acts
submitted 58 years ago by Pub. L. 90-618 to r/title-26-INTERNAL-REVENUE-CODE · 269 words · no verdicts yet
This section sets out the rules for “Prohibited acts.” It states the duties, permissions, limits, definitions, or reports contained in this section.
It must 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.
It shall be unlawful for any person—
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
to receive or possess a firearm* transferred to him in violation of the provisions of this chapter; or
to receive or possess a firearm made in violation of the provisions of this chapter; or
to receive or possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record; or
to transfer a firearm in violation of the provisions of this chapter; or
to make a firearm in violation of the provisions of this chapter; or
to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter; or
to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered; or
to receive or possess a firearm which is not identified by a serial number as required by this chapter; or
to transport, deliver, or receive any firearm in interstate commerce which has not been registered as required by this chapter; or
to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or
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.
Source credit: (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1234.)
- 1968Enacted · Pub. L. 90-618 · 82 Stat. 1234
A history note hasn’t been published yet. The record shows enactment by Pub. L. 90-618 on 1968-10-22.
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