
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: 26USC5853]

 
                     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. 5853. Transfer and making tax exemption available to 
        certain governmental entities
        

(a) Transfer

    A firearm may be transferred without the payment of the transfer tax 
imposed by section 5811 to any State, possession of the United States, 
any political subdivision thereof, or any official police organization 
of such a government entity engaged in criminal investigations.

(b) Making

    A firearm may be made without payment of the making tax imposed by 
section 5821 by, or on behalf of, any State, or possession of the United 
States, any political subdivision thereof, or any official police 
organization of such a government entity engaged in criminal 
investigations.

(c) Right to exemption

    No firearm may be transferred or made exempt from tax under this 
section unless the transfer or making is performed pursuant to an 
application in such form and manner as the Secretary may by regulations 
prescribe.

(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 5853, act Aug. 16, 1954, ch. 736, 68A Stat. 728, 
related to importing firearms illegally, prior to the general revision 
of this chapter by Pub. L. 90-618. See section 5861(k) of this title and 
section 922(a) of Title 18, Crimes and Criminal Procedure.
    Provisions similar to those comprising this section were contained 
in prior section 5821, act Aug. 16, 1954, ch. 736, 68A Stat. 724, as 
amended by act Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(d), 72 
Stat. 1427, prior to the general revision of this chapter by Pub. L. 90-
618.


                               Amendments

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