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CHAPTER 53--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS |
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Subchapter A--Taxes |
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PART I--SPECIAL (OCCUPATIONAL) TAXES |
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Sec. 5801. Imposition of tax |
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TEXT |
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Sec. 5802. Registration of importers, manufacturers, and dealers |
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TEXT |
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PART II--TAX ON TRANSFERRING FIREARMS |
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Sec. 5811. Transfer tax |
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TEXT |
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Sec. 5812. Transfers |
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TEXT |
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PART III--TAX ON MAKING FIREARMS |
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Sec. 5821. Making tax |
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TEXT |
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Sec. 5822. Making |
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TEXT |
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Subchapter B--General Provisions and Exemptions |
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PART I--GENERAL PROVISIONS |
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Sec. 5841. Registration of firearms |
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TEXT |
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Sec. 5842. Identification of firearms |
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TEXT |
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Sec. 5843. Records and returns |
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TEXT |
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Sec. 5844. Importation |
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TEXT |
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Sec. 5845. Definitions |
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TEXT |
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Sec. 5846. Other laws applicable |
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TEXT |
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Sec. 5847. Effect on other laws |
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TEXT |
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Sec. 5848. Restrictive use of information |
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TEXT |
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Sec. 5849. Citation of chapter |
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TEXT |
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PART II--EXEMPTIONS |
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Sec. 5851. Special (occupational) tax exemption |
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TEXT |
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Sec. 5852. General transfer and making tax exemption |
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TEXT |
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Sec. 5853. Transfer and making tax exemption available to certain governmental entities |
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TEXT |
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Sec. 5854. Exportation of firearms exempt from transfer tax |
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TEXT |
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Subchapter C--Prohibited Acts |
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Sec. 5861. Prohibited acts |
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TEXT |
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Subchapter D--Penalties and Forfeitures |
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Sec. 5871. Penalties |
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TEXT |
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Sec. 5872. Forfeitures |
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TEXT |
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CHAPTER 54--GREENMAIL |
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Sec. 5881. Greenmail |
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TEXT |
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CHAPTER 55--STRUCTURED SETTLEMENT FACTORING TRANSACTIONS |
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Sec. 5891. Structured settlement factoring transactions |
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TEXT |
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