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Title 26, Internal Revenue CodeRelease 119-102

§5802 Registration of Importers, Manufacturers, and Dealers

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

Last updated Aug 21, 2026|Official source

Summary

Firearms importers, manufacturers, and dealers must register with the Secretary in each district where they do business when they start and again by July 1 every year. First-time applicants must send a photo, fingerprints, name, and address. If the location or business name changes during the tax year, file an amendment and do not operate under the new place or name until the Secretary approves.

Full Legal Text

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.

Legislative History

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5802

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102