§5853 — Title 26 Internal Revenue Code | U.S. Code

§5853 Transfer and making tax exemption available to certain governmental entities

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 II— - EXEMPTIONS › § 5853

Last updated Apr 6, 2026|Official source

Summary

A government agency can get a firearm without paying the federal transfer tax if it is a State, a U.S. possession, a local government, or an official police agency that handles criminal investigations. A firearm can also be made without paying the making tax by or for those same government entities. Any tax-free transfer or making must follow an application process in the form and way the Secretary requires by regulation.

Title 26, §5853

Internal Revenue Code — Source: USLM XML via OLRC

(a)A firearm may be transferred without the payment of the transfer tax imposed by section 5811 to any State, possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations.

(b)A firearm may be made without payment of the making tax imposed by section 5821 by, or on behalf of, any State, or possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations.

(c)No firearm may be transferred or made exempt from tax under this section unless the transfer or making is performed pursuant to an application in such form and manner as the Secretary may by regulations prescribe.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5853, act Aug. 16, 1954, ch. 736, 68A Stat. 728, related to importing firearms illegally, prior to the general revision of this chapter by Pub. L. 90–618. See section 5861(k) of this title and section 922(a) of Title 18, Crimes and Criminal Procedure. Provisions similar to those comprising this section were contained in prior section 5821, act Aug. 16, 1954, ch. 736, 68A Stat. 724, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, § 203(d), 72 Stat. 1427, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

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