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.
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.
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.
Pub. L. 90–618, title II, § 20182 Stat. 1233 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 (Added , , ; amended , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 728 Pub. L. 90–618section 5861(k) of this titlesection 922(a) of Title 18A prior section 5853, , , related to importing firearms illegally, prior to the general revision of this chapter by . See and , Crimes and Criminal Procedure.
act Aug. 16, 1954, ch. 736 68A Stat. 724 Pub. L. 85–859, title II, § 203(d)72 Stat. 1427 Pub. L. 90–618Provisions similar to those comprising this section were contained in prior section 5821, , , as amended by act , , , prior to the general revision of this chapter by .
Amendments
Pub. L. 94–4551976—Subsec. (c). struck out “or his delegate” after “Secretary”.