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 II— TAX ON TRANSFERRING FIREARMS
26 U.S.C. § 5812
Transfers
(a) ApplicationA firearm shall not be transferred unless (1) the transferor of the firearm has filed with the Secretary a written application, in duplicate, for the transfer and registration of the firearm to the transferee on the application form prescribed by the Secretary; (2) any tax payable on the transfer is paid as evidenced by the proper stamp affixed to the original application form; (3) the transferee is identified in the application form in such manner as the Secretary may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; (4) the transferor of the firearm is identified in the application form in such manner as the Secretary may by regulations prescribe; (5) the firearm is identified in the application form in such manner as the Secretary may by regulations prescribe; and (6) the application form shows that the Secretary has approved the transfer and the registration of the firearm to the transferee. Applications shall be denied if the transfer, receipt, or possession of the firearm would place the transferee in violation of law.
(b) Transfer of possessionThe transferee of a firearm shall not take possession of the firearm unless the Secretary has approved the transfer and registration of the firearm to the transferee as required by subsection (a) of this section.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesPrior ProvisionsA prior section 5812, act Aug. 16, 1954, ch. 736, 68A Stat. 722, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.
A prior section 5813, act Aug. 16, 1954, ch. 736, 68A Stat. 723, related to the affixing of the required stamps to the order form for the firearm, prior to the general revision of this chapter by Pub. L. 90–618.
A prior section 5814, acts Aug. 16, 1954, ch. 736, 68A Stat. 723; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(c), 72 Stat. 1427, related to the order forms required for the transfer of a firearm, prior to the general revision of this chapter by Pub. L. 90–618.
Amendments1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Notes of Decisions
Lomont, Kent A. v. O'Neill, Paul H., 285 F.3d 9 (D.C. Cir. 2002).
· cites it 7× “The regulations remained with minor changes until 1985, when the Bureau of Alcohol, Tobacco and Firearms (“ATF”) — to which the Secretary had delegated his authority under 26 U.S.C. §§ 5812 and 5822 — deleted the certification authority of United States Attorneys and United…”
United States v. Freed, 401 U.S. 601 (1971).
· cites it 6× “[3] Title 26 U. S. C. § 5812 (a) (1964 ed., Supp. V) provides: "A firearm shall not be transferred unless (1) the transferor of the firearm has filed with the Secretary or his delegate a written application, in duplicate, for the transfer and registration of the firearm to the…”
United States v. Reza Sedigh & William D. Brooks, Defendants-Apellants, 658 F.2d 1010 (5th Cir. 1981).
· cites it 5× “The central issue presented in this appeal is whether, in a conspiracy trial under 26 U.S.C. §§ 5812 (b) and 5861(b), the trial court may admit evidence of the absence of firearm registration when the defendant has not taken possession of any firearms.”
United States v. Daniel Clement Jones, 976 F.2d 176 (4th Cir. 1992).
· cites it 3× “§ 5861 (c); two counts for transferring a firearm without the approval required by 26 U.S.C. § 5812 (a), in violation of 26 U.”
United States v. Bailey, 123 F.3d 1381 (11th Cir. 1997).
· cites it 2× “§ 923 (g); 26 U.S.C. § 5812 ; 27 C.F.R. §§ 178.101 , 178.”
Eugene Steele v. Nat'l Firearms Act Branch, 755 F.2d 1410 (11th Cir. 1985).
· cites it 4× “26 U.S.C. §§ 5812 , 5841(c). 26 U.S.C. § 5812 empowers the Secretary to prescribe the manner in which the transferor and the weapon must be identified in applications for approval.”
United States v. Vincent Austain Toner, Colm Murphy, 728 F.2d 115 (2d Cir. 1984).
· cites it 3× “Murphy does maintain that the government failed to prove in connection with Count One that no written application was on file with the Secretary of the Treasury as required by 26 U.S.C. §§ 5812 and 5841. 5 Both Murphy and Toner claim they were denied a fair trial.”
United States v. Ardoin, 19 F.3d 177 (5th Cir. 1994).
· cites it 3× “A person who is convicted of violating any provision of the NFA is "fined not more than $10,000, or be imprisoned not more than ten years, or both.”
United States v. McGill, 618 F.3d 1273 (11th Cir. 2010).
· cites it 3× “See 26 U.S.C. § 5812 (a); see also 27 C.F.R. § 479.”
United States v. George N. Garrett, 583 F.2d 1381 (5th Cir. 1978).
· cites it 4× “The § 5861(e) Jury Charge Counts III, IV, VIII and XI of the indictment charged violations of the Firearms Act, alleging transfer of firearms without having paid the transfer tax (as required by 26 U.S.C. § 5812 ) and without registering the transfers (as required by 26 U.”
Bezet v. United States, 276 F. Supp. 3d 576 (E.D. La. 2017).
· cites it 12× “§ 5821 , which taxes the making of such weapons; and (3) 26 U.S.C. § 5812 , which establishes the registration and application requirements for transfers of such .”
— 26 U.S.C. § 5812(a) — 2 cases
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.