26 U.S.C. § 5853 : US Code - Section 5853: Transfer and making tax exemption available to certain governmental entities

Search 26 U.S.C. § 5853 : US Code - Section 5853: Transfer and making tax exemption available to certain governmental entities

(a) Transfer
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) Making
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) Right to exemption
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.