26 U.S.C. § 5812 : US Code - Section 5812: Transfers
Search 26 U.S.C. § 5812 : US Code - Section 5812: Transfers
(a) Application
A firearm shall not be transferred unless (1) the transferor of
the firearm has filed with the Secretary a written application, in
duplicate, for the transfer and registration of the firearm to the
transferee on the application form prescribed by the Secretary; (2)
any tax payable on the transfer is paid as evidenced by the proper
stamp affixed to the original application form; (3) the transferee
is identified in the application form in such manner as the
Secretary may by regulations prescribe, except that, if such person
is an individual, the identification must include his fingerprints
and his photograph; (4) the transferor of the firearm is identified
in the application form in such manner as the Secretary may by
regulations prescribe; (5) the firearm is identified in the
application form in such manner as the Secretary may by regulations
prescribe; and (6) the application form shows that the Secretary
has approved the transfer and the registration of the firearm to
the transferee. Applications shall be denied if the transfer,
receipt, or possession of the firearm would place the transferee in
violation of law.
(b) Transfer of possession
The transferee of a firearm shall not take possession of the
firearm unless the Secretary has approved the transfer and
registration of the firearm to the transferee as required by
subsection (a) of this section.
Up
Tax on transferring firearms