26 U.S.C. § 5843
Records and returns
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.
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 2019–2022 · leading case: United States v. Vahan Kelerchian, 937 F.3d 895 (7th Cir. 2019).
United States v. Vahan Kelerchian, 937 F.3d 895 (7th Cir. 2019). “§ 923 (g); 26 U.S.C. § 5843 . Both Acts make it a crime to make false statements with re- spect to these records.”
United States v. Vahan Kelerchian (7th Cir. 2019). “§ 923 (g); 26 U.S.C. § 5843 . Both Acts make it a crime to make false statements with re- spect to these records.”
The People of the State of New York v. Arm or Ally, LLC (S.D.N.Y. 2022). “¶¶ 3, 42-43; see 26 U.S.C. § 5843 . Evading these and other requirements is not an accidental byproduct of Defendants’ business; it appears to be the point.”
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