26 U.S.C. § 5843 — Records and returns
submitted 58 years ago by Pub. L. 90-618 to r/title-26-INTERNAL-REVENUE-CODE · 35 words · no verdicts yet
This section addresses Records and returns. It sets out the duties, permissions, conditions, procedures, and limits stated in the section.
Importers, manufacturers, and dealers must keep such records of, and file the returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the Secretary* can by regulations prescribe.
Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the Secretary* may by regulations prescribe.
Source credit: (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.)
- 1968Enacted · Pub. L. 90-618 · 82 Stat. 1230
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
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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