Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 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.
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Nearby sections (25 sections)
- 5822 · Making
- 5841 · Registration of firearms
- 5842 · Identification of firearms
- 5843 · Records and returns
- 5844 · Importation
- 5845 · Definitions
- 5846 · Other laws applicable
- 5847 · Effect on other laws
- 5848 · Restrictive use of information
- 5849 · Citation of chapter
- 5851 · Special (occupational) tax exemption
- 5852 · General transfer and making tax exemption
- 5853 · Transfer and making tax exemption available to certain…
- 5854 · Exportation of firearms exempt from transfer tax
- 5861 · Prohibited acts
- 5871 · Penalties
- 5872 · Forfeitures
- 5881 · Greenmail
- 5891 · Structured settlement factoring transactions
- 6001 · Notice or regulations requiring records, statements, and special…
- 6011 · General requirement of return, statement, or list
- 6012 · Persons required to make returns of income
- 6013 · Joint returns of income tax by husband and wife
- 6014 · Income tax return—tax not computed by taxpayer
- 6015 · Relief from joint and several liability on joint return