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.
Pub. L. 90–618, title II, § 20182 Stat. 1234Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(Added , , ; amended , , .)
Editorial Notes
Prior Provisions
Pub. L. 85–859, title II, § 203(i)(1)72 Stat. 1428Pub. L. 90–618section 923 of Title 18A prior section 5854, , , , related to failure to register and pay special tax, prior to the general revision of this chapter by . See section 5861(a), (d) of this title and , Crimes and Criminal Procedure.
act Aug. 16, 1954, ch. 73668A Stat. 725Pub. L. 90–618Provisions similar to those comprising this section were contained in prior section 5844, , , prior to the general revision of this chapter by .
Pub. L. 85–859, title II, § 203(i)(1)72 Stat. 1428Pub. L. 90–618A prior section 5855, , , , 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 .
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.