26 U.S.C. § 5849
Citation of chapter
This chapter may be cited as the “National Firearms Act” and any reference in any other provision of law to the “National Firearms Act” shall be held to refer to the provisions of this chapter.
Notes of Decisions
Cited in 13
cases (2 in the last 5 years), 1967–2025 · leading case: United States v. Thompson/Ctr. Arms Co., 504 U.S. 505 (1992).
United States v. Thompson/Ctr. Arms Co., 504 U.S. 505 (1992). “Section 5821 of the National Firearms Act (NFA or Act), see 26 U. S. C. § 5849 , levies a tax of $200 per unit upon anyone *507 "making" a "firearm" as that term is defined in the Act.”
Reese v. State, 456 So. 2d 341 (Ala. Crim. App. 1982). “APPENDIX DISTRICT COURT OF JEFFERSON COUNTY STATE OF ALABAMA AFFIDAVIT FOR SEARCH WARRANT Before me, Judge of the District Court of Jefferson County, personally appeared Sgt. T.C. Greene, Birmingham Police Department , who, after being duly sworn, upon his oath deposes and says…”
United States v. Kent, 175 F.3d 870 (11th Cir. 1999). “Furthermore, we note that the parts box to which Kent’s attorney refers is a small, clear plastic box, divided into twelve compartments — the kind of box often used for fishing tackle or sewing supplies.”
Melendez v. Shultz, 356 F. Supp. 1205 (D. Mass. 1973). “” Under 26 U.S.C. § 5849 , provisions relative to firearms currently codified at 26 U.”
The United States v. James P. Wickstrom Victor Francis Rizzo, 893 F.2d 30 (3rd Cir. 1989). “See 26 U.S.C.A. § 5849 . The definitional section of the National Firearms Act is 26 U.”
People v. Wilmshurst., 2207 Cal. Daily Op. Serv. 239 (Cal. Ct. App. 2007). “(See 26 U.S.C. § 5849 .) 5 After subsequent amendment, the National Firearms Act required only lawful possessors of the targeted weapons to register and to record any transfer to another party; it prohibited, however, the transferee from registering the weapon, and made it…”
State v. Carter, 161 Wash. App. 532 (Wash. Ct. App. 2011). “26 U.S.C. § 5849 . Specifically, the trial court stated that it did not have to examine “[t]he federal prerequisites for lawfully possessing a machine gun” because Carter was not being prosecuted for violating federal law.”
United States v. Charles Whitted Leavell, United States of Am. v. Jack Simmons Horger, United States of Am. v. John Michael O'Berry, 386 F.2d 776 (4th Cir. 1967). “…of error have been considered and are adjudged to be without merit. Affirmed. 1 . 26 U.S.C.A. § 5801 , et seq. See 26 U.S.C.A. § 5849 .”
United States v. Jaquan Bridges (6th Cir. 2025). “1236 (codified at 26 U.S.C. § 5849 ), “which severely curtailed the civilian possession and general circulation of automatic weapons,” Bianchi, 111 F.”
United States v. Kittson (9th Cir. 2025). “See 26 U.S.C. § 5849 . 10 USA V. KITTSON criminal investigations” are exempt from the tax requirement.”
Lawrence L. Huver, III v. Commonwealth of Virginia (Va. Ct. App. 2009). “The present federal statutory scheme, referred to as the National Firearms Act of 1968 2 (the Act), see 26 U.S.C. § 5849 (2006), requires registration of certain items defined as firearms, including firearm silencers, and payment of a tax thereon in certain circumstances, e.”
State v. Carter, 255 P.3d 721 (Wash. Ct. App. 2011). “26 U.S.C. § 5849 . [5] Specifically, the trial court stated that it did not have to examine "[t]he federal prerequisites for lawfully possessing a machine gun" because Carter was not being prosecuted for violating federal law.”
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