United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
Chapter 53. MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS |
SubChapter B. General Provisions and Exemptions |
Part I. GENERAL PROVISIONS |
§ 5843. Records and returns
Latest version.
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Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the Secretary may by regulations prescribe.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968 , 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1834.)
Prior Provisions
A prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as amended by act
Provisions similar to those comprising this section were contained in prior section 5842, act
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.