
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: 26USC5851]

 
                     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 II--EXEMPTIONS
 
Sec. 5851. Special (occupational) tax exemption


(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, Sec. 201, Oct. 22, 1968, 82 Stat. 1233; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior 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, Sec. 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.


                             Effective 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.
