26 U.S.C. § 5854 — Exportation of firearms exempt from transfer tax
submitted 58 years ago by Pub. L. 90-618 to r/title-26-INTERNAL-REVENUE-CODE · 35 words · no verdicts yet
This section sets out the rules for “Exportation of firearms exempt from transfer tax.” It states the duties, permissions, limits, definitions, or reports contained in this section.
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.
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.
Source credit: (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.)
- 1968Enacted · Pub. L. 90-618 · 82 Stat. 1234
- 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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