PRIA Logo™
Take the PRIA Score
Title 26 — Internal Revenue CodeRelease 119-73

§5841 Registration of firearms

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 B— - General Provisions and Exemptions › Part PART I— - GENERAL PROVISIONS › § 5841

Last updated Apr 6, 2026|Official source

Summary

The Secretary must keep a single national list of all guns in the United States that the federal government does not own. The list, called the National Firearms Registration and Transfer Record, must show each gun’s identity, when it was registered, and who may possess it with their address. Manufacturers, importers, and makers must register every gun they make or bring in. When a gun is transferred, the seller must register it to the buyer. Manufacturers must notify the Secretary when they make a gun in the way the rules require, and that notice counts as registration. Required permissions to import, make, or transfer a gun also count as registration. People shown in records the day before the National Firearms Act of 1968 took effect are treated as having registered those guns. Owners of registered guns must keep proof and show it to the Secretary if asked.

Full Legal Text

Title 26, §5841

Internal Revenue Code — Source: USLM XML via OLRC

(a)The Secretary shall maintain a central registry of all firearms in the United States which are not in the possession or under the control of the United States. This registry shall be known as the National Firearms Registration and Transfer Record. The registry shall include—
(1)identification of the firearm;
(2)date of registration; and
(3)identification and address of person entitled to possession of the firearm.
(b)Each manufacturer, importer, and maker shall register each firearm he manufactures, imports, or makes. Each firearm transferred shall be registered to the transferee by the transferor.
(c)Each manufacturer shall notify the Secretary of the manufacture of a firearm in such manner as may by regulations be prescribed and such notification shall effect the registration of the firearm required by this section. Each importer, maker, and transferor of a firearm shall, prior to importing, making, or transferring a firearm, obtain authorization in such manner as required by this chapter or regulations issued thereunder to import, make, or transfer the firearm, and such authorization shall effect the registration of the firearm required by this section.
(d)A person shown as possessing a firearm by the records maintained by the Secretary pursuant to the National Firearms Act in force on the day immediately prior to the effective date of the National Firearms Act of 1968 11 So in original. See References in Text notes below. shall be considered to have registered under this section the firearms in his possession which are disclosed by that record as being in his possession.
(e)A person possessing a firearm registered as required by this section shall retain proof of registration which shall be made available to the Secretary upon request.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The National Firearms Act in force prior to the

Effective Date

of the National Firearms Act of 1968, referred to in subsec. (d), probably means the National Firearms Act in force prior to the

Effective Date

of the National Firearms Act

Amendments

of 1968, which is act Aug. 16, 1954, ch. 736, 68A Stat. 721, and which was classified generally to prior chapter 53 (prior § 5801 et seq.) of this title. The

Effective Date

of this Act and the

Effective Date

of the National Firearms Act of 1968, referred to in subsec. (d) catchline and text, probably means the

Effective Date

of the National Firearms Act

Amendments

of 1968, which is Nov. 1, 1968. See section 207(a) of Pub. L. 90–618, set out as an

Effective Date

note under section 5801 of this title.

Prior Provisions

A prior section 5841, act Aug. 16, 1954, ch. 736, 68A Stat. 725, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

1976—Subsecs. (a), (c) to (e). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5841

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73