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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 5802 Registration of importers, manufacturers, and dealers us united_states_code code_section 26 INTERNAL REVENUE CODE 53 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS 5802 26 U.S.C. § 5802 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s5802 data/legal/raw/us/code/title-26/usc26.xml b9e0c50c515f93ac9e2d523a4c5f174ed1c351f319b284b9af7352a44bd2aab9 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 cadf537546312838dba4404322b43a1e04215c3ae956602dd97b5c171f363c4e 2026-07-04 official
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26 U.S.C. § 5802 - Registration of importers, manufacturers, and dealers

Text

On first engaging in business and thereafter on or before the first day of July of each year, each importer, manufacturer, and dealer in firearms shall register with the Secretary in each internal revenue district in which such business is to be carried on, his name, including any trade name, and the address of each location in the district where he will conduct such business. An individual required to register under this section shall include a photograph and fingerprints of the individual with the initial application. Where there is a change during the taxable year in the location of, or the trade name used in, such business, the importer, manufacturer, or dealer shall file an application with the Secretary to amend his registration. Firearms operations of an importer, manufacturer, or dealer may not be commenced at the new location or under a new trade name prior to approval by the Secretary of the application.

(Added Pub. L. 90618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227; amended Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 103322, title XI, § 110301(b), Sept. 13, 1994, 108 Stat. 2012.)

Notes

Editorial Notes

Prior ProvisionsA prior section 5802, act Aug. 16, 1954, ch. 736, 68A Stat. 721, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90618. A prior section 5803, act Aug. 16, 1954, ch. 736, 68A Stat. 722, made a cross reference to section 5812 exempting certain transfers, prior to the general revision of this chapter by Pub. L. 90618.

Amendments1994—Pub. L. 103322 inserted after first sentence “An individual required to register under this section shall include a photograph and fingerprints of the individual with the initial application.” 1976—Pub. L. 94455 struck out “or his delegate” after “Secretary” wherever appearing.