26 U.S.C. § 5861 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5861. Prohibited acts




It shall be unlawful for any person--

 to engage in business as a manufacturer or importer of, or dealer in, firearms without having paid the special (occupational) tax required by section 5801 for his business or having registered as required by section 5802;  or

 to receive or possess a firearm transferred to him in violation of the provisions of this chapter;  or

 to receive or possess a firearm made in violation of the provisions of this chapter;  or

 to receive or possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record;  or

 to transfer a firearm in violation of the provisions of this chapter;  or

 to make a firearm in violation of the provisions of this chapter;  or

 to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter;  or

 to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered;  or

 to receive or possess a firearm which is not identified by a serial number as required by this chapter;  or

 to transport, deliver, or receive any firearm in interstate commerce which has not been registered as required by this chapter;  or

 to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844;  or

 to make, or cause the making of, a false entry on any application, return, or record required by this chapter, knowing such entry to be false.


FindLaw Codes are provided courtesy of Thomson Reuters Westlaw, the industry-leading online legal research system. For more detailed codes research information, including annotations and citations, please visit Westlaw.

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.