Title 26 — Internal Revenue CodeRelease 119-73not60
§5853 Transfer and Making Tax Exemption Available to Certain Governmental Entities
Title 26 › Subtitle 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 II— EXEMPTIONS › § 5853
Summary
Firearms can be transferred to or made for a State, U.S. possession, political subdivision, or their police doing criminal investigations without paying the taxes in sections 5811 or 5821. Only if an application follows the Secretary's rules.
Full Legal Text
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.
Legislative History
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”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5853
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60