
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: 26USC5843]

 
                     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 B--General Provisions and Exemptions
 
                       PART I--GENERAL PROVISIONS
 
Sec. 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.

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat. 1230; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as 
amended by act Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(e), 72 
Stat. 1427, related to identification of firearms prior to the general 
revision of this chapter by Pub. L. 90-618.
    Provisions similar to those comprising this section were contained 
in prior section 5842, act Aug. 16, 1954, 68A Stat. 725, prior to the 
general revision of this chapter by Pub. L. 90-618.


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
