26 U.S.C. § 5802 : US Code - Section 5802: Registration of importers, manufacturers, and dealers

Search 26 U.S.C. § 5802 : US Code - Section 5802: Registration of importers, manufacturers, and dealers

On first engaging in business and thereafter on or before the
first day of July of each year, each importer, manufacturer, and
dealer in firearms shall register with the Secretary in each
internal revenue district in which such business is to be carried
on, his name, including any trade name, and the address of each
location in the district where he will conduct such business. An
individual required to register under this section shall include a
photograph and fingerprints of the individual with the initial
application. Where there is a change during the taxable year in the
location of, or the trade name used in, such business, the
importer, manufacturer, or dealer shall file an application with
the Secretary to amend his registration. Firearms operations of an
importer, manufacturer, or dealer may not be commenced at the new
location or under a new trade name prior to approval by the
Secretary of the application.