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Title 26, Internal Revenue CodeRelease 119-110

§5853 Transfer and Making Tax Exemption Available to Certain Governmental Entities

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 II — EXEMPTIONS › § 5853

Last updated Sep 22, 2026|Official source

Summary

Lets a firearm be transferred without paying the transfer tax in section 5811, or made without paying the making tax in section 5821, when the recipient or maker is a State, a U.S. possession, a local government, or an official police organization that carries out criminal investigations. The tax-free transfer or making only applies if an application is submitted in the form and way the Secretary requires by regulation.

Full Legal Text

Title 26, §5853

Internal Revenue Code, Source: USLM XML via OLRC

(a)Transfer
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)Making
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)Right to exemption
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

Sep 22, 2026

Release point: 119-110