§5822 — Title 26 Internal Revenue Code | U.S. Code

§5822 Making

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 III— - TAX ON MAKING FIREARMS › § 5822

Last updated Apr 6, 2026|Official source

Summary

Do not make a firearm unless you file two application copies with the Secretary, pay required tax and attach its stamp, identify the firearm and yourself as required (individuals must give fingerprints and a photo), and the application shows the Secretary’s approval. Applications are denied if making or possessing the firearm would violate the law.

Title 26, §5822

Internal Revenue Code — Source: USLM XML via OLRC

No person shall make a firearm unless he has (a) filed with the Secretary a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary; (b) paid any tax payable on the making and such payment is evidenced by the proper stamp affixed to the original application form; (c) identified the firearm to be made in the application form in such manner as the Secretary may by regulations prescribe; (d) identified himself in the application form in such manner as the Secretary may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; and (e) obtained the approval of the Secretary to make and register the firearm and the application form shows such approval. Applications shall be denied if the making or possession of the firearm would place the person making the firearm in violation of law.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5831, act Aug. 16, 1954, ch. 736, 68A Stat. 724, made a cross reference to section 4181 of this title relating to an excise tax on pistols, revolvers, and firearms, prior to the general revision of this chapter by Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.