Title 26 — Internal Revenue CodeRelease 119-73

§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

Last updated Apr 6, 2026|Official source

Summary

A firearm can be transferred to — or made by or for — any state, U.S. possession, local government, or official police organization engaged in criminal investigations without paying the federal transfer tax or making tax. The exemption applies only if the transfer or making is done under an application filed in the form and manner Treasury regulations require.

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 6, 2026

Release point: 119-73