U.S. Code » Title 26 » Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— Taxes › Part PART I— SPECIAL (OCCUPATIONAL) TAXES

26 U.S.C. § 5802

Registration of importers, manufacturers, and dealers

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On first engaging in business and thereafter on or before the first day of July of each year, each importer, manufacturer, and dealer in firearms shall register with the Secretary in each internal revenue district in which such business is to be carried on, his name, including any trade name, and the address of each location in the district where he will conduct such business. An individual required to register under this section shall include a photograph and fingerprints of the individual with the initial application. Where there is a change during the taxable year in the location of, or the trade name used in, such business, the importer, manufacturer, or dealer shall file an application with the Secretary to amend his registration. Firearms operations of an importer, manufacturer, or dealer may not be commenced at the new location or under a new trade name prior to approval by the Secretary of the application.

Notes of Decisions
Cited in 12 cases, 1968–2017 · leading case: United States v. Robert Neal Allen, 798 F.2d 985 (7th Cir. 1986).
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United States v. Robert Neal Allen, 798 F.2d 985 (7th Cir. 1986). · cites it 2× “§§ 842 (i) and 844(a); Count IV: Unlawful manufacture of a destructive device, in violation of 26 U.S.C. §§ 5802 , 5822, 5845(a) and (f), 5861(f) and 5871; and Count V: Unlawful sale of explosives, in violation of 18 U.”
United States v. Gerald Drasen, 845 F.2d 731 (7th Cir. 1988). · cites it 2× “§ 5801 , and without having registered with the Secretary of the Treasury as a dealer as required by 26 U.S.C. § 5802 , in violation of 26 U.S.”
United States v. Charles Hopper, 941 F.2d 419 (6th Cir. 1991). “§ 5801 sets out the appli-cablé tax that must be paid, and the registration requirements are set out in 26 U.S.C. § 5802 . At the sentencing hearing, the trial judge stated that he was sentencing Hopper to ten months in prison plus a $2,000 fine, and an amount equal to the cost…”
United States v. Robert Bradsby, 628 F.2d 901 (5th Cir. 1980). “§ 5801 and without registering with the Secretary of Treasury as required by 26 U.S.C. § 5802 , in violation of 26 U.S.”
United States v. Charles Allen Stout, 667 F.2d 1347 (11th Cir. 1982). “§ 5801 and without having registered in accordance with 26 U.S.C. § 5802 (Count 2). This count, however, was dismissed prior to the submission of the case to the jury.”
United States v. Samuel Lawrence Ramsey, 429 F.2d 565 (5th Cir. 1970). “26 U.S.C. §§ 5802 , 5841. Furthermore, under the new Act no information (other than false information) obtained from registration may be used directly or indirectly against the registrant in a criminal proceeding “with respect to a violation of law occurring prior to or…”
United States v. Richard A. Lauchli, Jr., 444 F.2d 1037 (7th Cir. 1971). “26 U.S.C. §§ 5802 and 5861(a). Congress undoubtedly intended that these statutes, enacted under different titles of the United States Code, be treated as imposing distinct and separate requirements.”
Bezet v. United States, 276 F. Supp. 3d 576 (E.D. La. 2017). “The NFA requires every importer, manufacturer, and dealer to register with the Secretary of Treasury ( 26 U.S.C. § 5802 ) and pay a special occupational tax (26 ■ U.”
United States v. Marotta, 326 F. Supp. 377 (S.D.N.Y. 1971). “V, 1970), and without having registered as a dealer in firearms as required by 26 U.S.C. § 5802 (1964), as amended (Supp.”
Richard A. Lauchli, Jr. v. United States, 481 F.2d 408 (7th Cir. 1973). “§ 5801 , which imposed a special tax on importers, manufacturers and dealers in firearms; 26 U.S.C. § 5802 which required such persons to register with the Treasury; 26 U.”
Isaac v. United States, 293 F. Supp. 1096 (D.S.C. 1968). “In Count 6 of the indictment, it is f charged that Horger and O’Berry, aided and abetted by each other, carried on the business of a dealer in firearms without having paid the special tax imposed on such occupation by 26 U.S.C.A. § 5801 , and without having registered for such…”
United States v. M-K Specialties Model M-14 MacHinegun Serial No. 1447797, 424 F. Supp. 2d 862 (N.D. W. Va. 2006). “§ 5801 nor registered with the Secretary of Treasury as required by 26 U.S.C. § 5802 . Furthermore, he possessed the defendant receivers without registering the firearms in the NFRTR as required by 26 U.”
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