26 U.S.C. § 5842
§ 5842. Identification of firearms
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1968 by the Public Law 90-618. Last changed October 4, 1976 by the Tax Reform Act of 1976.
Every change, newest first (2)
- October 4, 1976Tax Reform Act of 1976
- October 22, 1968Public Law 90-618 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
Each manufacturer and importer and anyone making a firearm shall identify each firearm, other than a destructive device, manufactured, imported, or made by a serial number which may not be readily removed, obliterated, or altered, the name of the manufacturer, importer, or maker, and such other identification as the Secretary may by regulations prescribe.
Any person who possesses a firearm, other than a destructive device, which does not bear the serial number and other information required by subsection (a) of this section shall identify the firearm with a serial number assigned by the Secretary and any other information the Secretary may by regulations prescribe.
Any firearm classified as a destructive device shall be identified in such manner as the Secretary may by regulations prescribe.