26 U.S.C. § 5842: Identification of firearms

Summary

Manufacturers, makers, and importers must stamp every firearm that is not a destructive device with a non‑removable serial number, the maker’s name, and any other identification the Secretary requires. People with unmarked guns must get a serial number from the Secretary. Destructive devices are identified as the Secretary directs.

Title 26, §5842

Internal Revenue Code, Source: USLM XML via OLRC

(a)Identification of firearms other than destructive devices

Each manufacturer and importer and anyone making a firearm shall identify each firearm, other than a destructive device, manufactured, imported, or made by a serial number which may not be readily removed, obliterated, or altered, the name of the manufacturer, importer, or maker, and such other identification as the Secretary may by regulations prescribe.

(b)Firearms without serial number

Any person who possesses a firearm, other than a destructive device, which does not bear the serial number and other information required by subsection (a) of this section shall identify the firearm with a serial number assigned by the Secretary and any other information the Secretary may by regulations prescribe.

(c)Identification of destructive device

Any firearm classified as a destructive device shall be identified in such manner as the Secretary may by regulations prescribe.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5842, act Aug. 16, 1954, ch. 736, 68A Stat. 725, related to books, records, and returns, prior to the general revision of this chapter by Pub. L. 90–618. Provisions similar to those comprising this section were contained in prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, § 203(e), 72 Stat. 1427, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

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

§5842 Identification of Firearms