Notes on 26 U.S.C. § 5854 : US Code - Notes
Search Notes on 26 U.S.C. § 5854 : US Code - Notes
(Added Pub. L. 90-618, title II, Sec. 201, Oct. 22, 1968, 82 Stat.
1234; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct.
4, 1976, 90 Stat. 1834.)
PRIOR PROVISIONS
A prior section 5854, Pub. L. 85-859, title II, Sec. 203(i)(1),
Sept. 2, 1958, 72 Stat. 1428, related to failure to register and
pay special tax, prior to the general revision of this chapter by
Pub. L. 90-618. See section 5861(a), (d) of this title and section
923 of Title 18, Crimes and Criminal Procedure.
Provisions similar to those comprising this section were
contained in prior section 5844, act Aug. 16, 1954, ch. 736, 68A
Stat. 725, prior to the general revision of this chapter by Pub. L.
90-618.
A prior section 5855, Pub. L. 85-859, title II, Sec. 203(i)(1),
Sept. 2, 1958, 72 Stat. 1428, made it unlawful for any person
required to comply with the provisions of sections 5814, 5821, and
5841 of this title, to ship, carry or deliver any firearm in
interstate commerce if such sections had not been complied with,
prior to the general revision of this chapter by Pub. L. 90-618.
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
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Exportation of firearms exempt from transfer tax