Notes on 26 U.S.C. § 5801 : US Code - Notes

Search Notes on 26 U.S.C. § 5801 : US Code - Notes

(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1227; amended Pub. L. 100-203, title X, Sec. 10512(g)(1), Dec. 22,
1987, 101 Stat. 1330-449.)
PRIOR PROVISIONS
A prior section 5801, acts Aug. 16, 1954, ch. 736, 68A Stat. 721;
Sept. 2, 1958, Pub. L. 85-859, title II, Sec. 203(a), 72 Stat.
1427; June 1, 1960, Pub. L. 86-478, Sec. 1, 74 Stat. 149, consisted
of provisions similar to those comprising this section, prior to
the general revision of this chapter by Pub. L. 90-618.
AMENDMENTS
1987 - Pub. L. 100-203 substituted "Imposition of tax" for "Tax"
in section catchline and amended text generally. Prior to
amendment, text read as follows: "On first engaging in business and
thereafter on or before the first day of July of each year, every
importer, manufacturer, and dealer in firearms shall pay a special
(occupational) tax for each place of business at the following
rates:
"(1) Importers. - $500 a year or fraction thereof;
"(2) Manufacturers. - $500 a year or fraction thereof;
"(3) Dealers. - $200 a year or fraction thereof.
Except an importer, manufacturer, or dealer who imports,
manufactures, or deals in only weapons classified as 'any other
weapon' under section 5845(e), shall pay a special (occupational)
tax for each place of business at the following rates: Importers,
$25 a year or fraction thereof; manufacturers, $25 a year or
fraction thereof; dealers, $10 a year or fraction thereof."
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub. L. 100-203 effective Jan. 1, 1988, see section
10512(h) of Pub. L. 100-203, set out as an Effective Date note
under section 5081 of this title.
EFFECTIVE DATE
Section 207 of Pub. L. 90-618, as amended by Pub. L. 99-514, Sec.
2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(a) Section 201 of this title [enacting this chapter] shall take
effect on the first day of the first month following the month in
which it is enacted [October 1968].
"(b) Notwithstanding the provisions of subsection (a) or any
other provision of law, any person possessing a firearm as defined
in section 5845(a) of the Internal Revenue Code of 1986 [formerly
I.R.C. 1954] (as amended by this title) which is not registered to
him in the National Firearms Registration and Transfer Record shall
register each firearm so possessed with the Secretary of the
Treasury or his delegate in such form and manner as the Secretary
or his delegate may require within the thirty days immediately
following the effective date of section 201 of this Act [see
subsec. (a) of this section]. Such registrations shall become a
part of the National Firearms Registration and Transfer Record
required to be maintained by section 5841 of the Internal Revenue
Code of 1986 (as amended by this title). No information or evidence
required to be submitted or retained by a natural person to
register a firearm under this section shall be used, directly or
indirectly, as evidence against such person in any criminal
proceeding with respect to a prior or concurrent violation of law.
"(c) The amendments made by sections 202 through 206 of this
title [amending sections 6806 and 7273 of this title, repealing
sections 5692 and 6107 of this title, and enacting provisions set
out as a note under this section] shall take effect on the date of
enactment [Oct. 22, 1968].
"(d) The Secretary of the Treasury, after publication in the
Federal Register of his intention to do so, is authorized to
establish such period of amnesty, not to exceed ninety days in the
case of any single period, and immunity from liability during any
such period, as the Secretary determines will contribute to the
purposes of this title [adding this chapter, and sections 6806 and
7273 of this title, repealing sections 5692 and 6107 of this title,
and enacting provisions set out as notes under this section]."