00a184bb3c
Raw OLRC USLM XML zips @ release 119-100 (retrieved 2026-07-04 via Atlas depot), ingested with the standard pipeline: raw snapshot -> per-section OKF markdown -> manifest + checksums. Title 52 untouched. LegalText: 171 -> 11,221. Titles 12-54 await a clean OLRC retry. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
40 lines
1.6 KiB
Markdown
40 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "10 U.S.C. § 2385"
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description: "Arms and ammunition: immunity from taxation"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 10
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title_name: "ARMED FORCES"
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chapter_number: "141"
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chapter_name: "MISCELLANEOUS PROVISIONS RELATING TO PROPERTY"
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section: "2385"
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citation: "10 U.S.C. § 2385"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc10@119-100.zip"
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source_identifier: "/us/usc/t10/s2385"
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source_file: "data/legal/raw/us/code/title-10/usc10.xml"
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source_hash: "ed8f3cb3b03ea3daaabb59b34e19bf0b088cc12343cfd0325a23936624db175c"
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raw_snapshot_hash: "06a2679d38355c44f4219c983fdad34009233205d6ba271593a4c1b17a739ec1"
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text_hash: "523c448f457883d371fd2ad4c4501a37f47f450798676d3103e217d9892354c8"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 10 U.S.C. § 2385 - Arms and ammunition: immunity from taxation
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## Text
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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.
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(Aug. 10, 1956, ch. 1041, 70A Stat. 137.)
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## Notes
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Historical and Revision Notes Revised sectionSource (U.S. Code)Source (Statutes at Large) 23855:171w.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.
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