26 U.S.C. § 5851

Special (occupational) tax exemption

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(a) Business with United States

Any person required to pay special (occupational) tax under section 5801 shall be relieved from payment of that tax if he establishes to the satisfaction of the Secretary that his business is conducted exclusively with, or on behalf of, the United States or any department, independent establishment, or agency thereof. The Secretary may relieve any person manufacturing firearms for, or on behalf of, the United States from compliance with any provision of this chapter in the conduct of such business.

(b) Application

The exemption provided for in subsection (a) of this section may be obtained by filing with the Secretary an application on such form and containing such information as may by regulations be prescribed. The exemptions must thereafter be renewed on or before July 1 of each year. Approval of the application by the Secretary shall entitle the applicant to the exemptions stated on the approved application.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1233; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesPrior Provisions

A prior section 5851, act Aug. 16, 1954, ch. 736, 68A Stat. 728, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, § 203(h)(1), (2), 72 Stat. 1428, related to possessing firearms illegally, prior to the general revision of this chapter by Pub. L. 90–618. See section 5861(b) of this title.

Provisions similar to those comprising this section were contained in prior section 5812, act Aug. 16, 1954, ch. 736, 68A Stat. 722, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related SubsidiariesEffective Date

Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.

Notes of Decisions

Cited in 121 cases (1 in the last 5 years), 1960–2025 · leading case: Leary v. United States, 395 U.S. 6 (1969).

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Leary v. United States, 395 U.S. 6 (1969). · cites it 2× “And in Haynes we held for the same reasons that assertion of the Fifth Amendment privilege provided a defense to prosecution for possession of an unregistered weapon under the National Firearms Act, 26 U. S. C. § 5851 , despite the fact that in "uncommon" instances registration…”

Grosso v. United States, 390 U.S. 62 (1968). · cites it 2× “85, 26 U. S. C. § 5851 , which makes unlawful the possession of a firearm not registered under § 5841.”

Arthur Earl Marshall v. United States, 422 F.2d 185 (5th Cir. 1970). · cites it 4× “Marshall was convicted of violating 26 U.S.C.A. § 5851 , which forms part of the National Firearms Act.”

Haynes v. United States, 390 U.S. 85 (1968). · cites it 2× “The remaining count averred that petitioner, in violation of 26 U. S. C. § 5851 , knowingly possessed a firearm, as defined by 26 U.”

Robert Bolivar Depugh v. United States of Am., Walter P. Peyson v. United States of Am., Troy Haughton v. United States, 401 F.2d 346 (8th Cir. 1968). · cites it 7× “§ 5848 , without paying the required tax; and (3) 26 U.S.C. § 5851 , by receiving and possessing firearms as defined in 26 U.”

United States v. Daniel Clement Jones, 976 F.2d 176 (4th Cir. 1992). · cites it 2× “Although the National Firearms Act does exempt from its taxes both firearms businesses conducted exclusively with the United States, 26 U.S.C. § 5851 (a), and the making for and transfer to the United States of any firearms, 26 U.”

United States v. Clyde Marvin Thompson, Jr., 420 F.2d 536 (3rd Cir. 1970). · cites it 5× “, appeals from a judgment of the District Court for the District of Delaware adjudging him guilty of unlawfully possessing, in violation of 26 U.S.C. § 5851 , a sawed-off shotgun which had been made in violation of 26 U.”

Thomas Busby & James Iman v. United States, 296 F.2d 328 (9th Cir. 1961). · cites it 2× “§ 5841 , such possession being in violation of 26 U.S.C.A. §§ 5851 and 5861. The jurisdiction of this court is founded upon 28 U.”

Harley Maurice Bryan v. United States, 373 F.2d 403 (5th Cir. 1967). · cites it 4× “Appellant was indicted for violating 26 U.S.C.A. § 5851 in that he had in his possession a firearm, to-wit, one Harrington & Richardson “Handy-Gun”, .”

United States v. Elmer Arthur Holt, 427 F.2d 1114 (8th Cir. 1970). · cites it 3× “Duncan, Senior United States District Judge for the Western District of Missouri, based upon a jury verdict finding Holt guilty of a violation of 26 U.S.C. §§ 5851 and 5861, possession of a firearm (a sawed-off shotgun), which was illegally made in that the required making tax…”

Louis Charles King v. United States, 576 F.2d 432 (2d Cir. 1978). “On November 19, 1973, King pleaded guilty to unlawful possession of an unregistered hand grenade, a “destructive device” and a “firearm”, charged in count one as a violation of the National Firearms Act ( 26 U.S.C. §§ 5851 , 5845(a) and (f), 5861(d), 5871).”

Charles Benton Russell v. United States, 306 F.2d 402 (9th Cir. 1962). · cites it 2× “1 It was stated in the information charging the offense that this constituted a violation of 26 U.S.C. § 5851 . In his section 2255 motion Russell asserted that the conviction was actually obtained under 26 U.”

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