
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: 26USC5854]

 
                     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. 5854. Exportation of firearms exempt from transfer tax

    A firearm may be exported without payment of the transfer tax 
imposed under section 5811 provided that proof of the exportation is 
furnished 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. 1234; 
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1834.)


                            Prior Provisions

    A prior section 5854, Pub. L. 85-859, title II, Sec. 203(i)(1), 
Sept. 2, 1958, 72 Stat. 1428, related to failure to register and pay 
special tax, prior to the general revision of this chapter by Pub. L. 
90-618. See section 5861(a), (d) of this title and section 923 of Title 
18, Crimes and Criminal Procedure.
    Provisions similar to those comprising this section were contained 
in prior section 5844, act Aug. 16, 1954, ch. 736, 68A Stat. 725, prior 
to the general revision of this chapter by Pub. L. 90-618.
    A prior section 5855, Pub. L. 85-859, title II, Sec. 203(i)(1), 
Sept. 2, 1958, 72 Stat. 1428, made it unlawful for any person required 
to comply with the provisions of sections 5814, 5821, and 5841 of this 
title, to ship, carry or deliver any firearm in interstate commerce if 
such sections had not been complied with, 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''.
