§5802 — Title 26 Internal Revenue Code | U.S. Code

§5802 Registration of importers, manufacturers, and dealers

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 53— - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter Subchapter A— - Taxes › Part PART I— - SPECIAL (OCCUPATIONAL) TAXES › § 5802

Last updated Apr 6, 2026|Official source

Summary

When they first start and then each year by July 1, firearm importers, manufacturers, and dealers must register with the Secretary in every internal revenue district where they will do business. They must give their name (including any trade name) and each business address in that district. Individuals must send a photo and fingerprints with their first application. If the location or trade name changes during the tax year, they must file to update the registration and cannot begin at the new address or under the new name until the Secretary approves.

Title 26, §5802

Internal Revenue Code — Source: USLM XML via OLRC

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.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A 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. 90–618. 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. 90–618.

Amendments

1994—Pub. L. 103–322 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. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.