Public Law 119-102 (07/12/2026)

10 U.S.C. § 2385

Arms and ammunition: immunity from taxation

Section text and notes

No tax on the sale or transfer of firearms, pistols, revolvers, shells, or cartridges may be imposed on such articles when bought with funds appropriated for a military department.

Aug. 10, 1956, ch. 1041 70A Stat. 137 (, .)

Historical and Revision Notes

Revised section

Source (U.S. Code)

Source (Statutes at Large)

2385

5:171w.

Jan. 6, 1951, ch. 1213, subch. VII, § 706, 64 Stat. 1236.

The words “No * * * may be” are substituted for the words “None * * * shall be subject to any”. The words “by any Act” are omitted as surplusage.