
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5802]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
    CHAPTER 53--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER 
                                FIREARMS
 
                           Subchapter A--Taxes
 
                  PART I--SPECIAL (OCCUPATIONAL) TAXES
 
Sec. 5802. Registration of importers, manufacturers, and dealers

    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.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1227; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834; Pub. L. 103-322, title XI, Sec. 110301(b), Sept. 13, 1994, 
108 Stat. 2012.)


                            Prior Provisions

    A prior section 5802, act Aug. 16, 1954, ch. 736, 68A Stat. 721, 
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 5803, act Aug. 16, 1954, ch. 736, 68A Stat. 722, 
made a cross reference to section 5812 exempting certain transfers, 
prior to the general revision of this chapter by Pub. L. 90-618.


                               Amendments

    1994--Pub. L. 103-322 inserted after first sentence ``An individual 
required to register under this section shall include a photograph and 
fingerprints of the individual with the initial application.''
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in sections 5861, 7012 of this title.
