Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 53 — MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter B — General Provisions and Exemptions › PART I — GENERAL PROVISIONS › § 5841
The Secretary must keep a national list called the National Firearms Registration and Transfer Record of firearms not owned by the federal government. The list must show each gun’s identification, the registration date, and the name and address of the person allowed to possess it. Manufacturers, importers, and makers must register each gun they make or bring in. When a gun is transferred, the seller must register it to the buyer. A manufacturer’s notice to the Secretary or the required permission for an importer, maker, or seller counts as registration. People on the National Firearms Act records the day before the effective date of the National Firearms Act of 1968 are treated as registered. Owners must keep proof of registration and show it to the Secretary on request.
Full Legal Text
Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 5841
Title 26, Internal Revenue Code
Last Updated
Sep 23, 2026
Release point: 119-110