26 U.S.C. § 5843 : US Code - Section 5843: Records and returns

Search 26 U.S.C. § 5843 : US Code - Section 5843: Records and returns

Importers, manufacturers, and dealers shall keep such records of,
and render such returns in relation to, the importation,
manufacture, making, receipt, and sale, or other disposition, of
firearms as the Secretary may by regulations prescribe.