FIREARMS 291 SEC. 2710. RULES AND REGULATIONS. For authority of the Commissioner, with the approval of the Secre- tary, to prescribe and publish all needful rules and regulations for the enforcement of this chapter, see section 3791 (a) (1). SEC. 2711 . OTHER LAWS APPLICABLE. All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, shall be extended to and made a part of this subchapter. SEC. 2712 . EFFECTIVE DATE OF SUBCHAPTER. This subchapter shall take effect on the first day of that calendar month occurring next after the enactment of this title. SEC. 2713. CROSS REFERENCES. For general provisions relating to stamps, information and returns, assessment, collection, and refund, see chapters 28 and 34 to 37, inclusive. SUBCHAPTER B. -M ACHINE GUNS AND SHORT- BARRELLED FIREARMS SEC. 2720. TAX. (a) RATE. -There shall be levied, collected, and paid upon firearms transferred in the continental United States a tax at the rate of $200 for each firearm: Provided, That the transfer tax on any gun with two attached barrels, twelve inches or more in length, from which only a single discharge can be made from either barrel without man- ual reloading, shall be at the rate of $1. The tax imposed by this section shall be in addition to any import duty imposed on such firearm. (b) BY WHOM PAID. -Such tax shall be paid by the transferor. (c) How PAID.- (1) STAMPS. -Payment of the tax herein provided shall be rep- resented by appropriate stamps to be provided by the Commis- sioner, with the approval of the Secretary. (2) CRoss REFERENCE. - For assessment in case of omitted taxes payable by stamp, see sec- tions 3311 and 3640. (d) REGISTRATION AND SPECIAL TAX. - For requirements as to registration and special tax, see part VIII of subchapter A of chapter 27. SEC. 2721. EXEMPTIONS. (a) TRANSFERS ExEMPT.-T h is subchapter and Part VIII of sub- chapter A of chapter 27 shall not apply to the transfer of firearms (1) to the United States Government, any State, Territory, or pos- session of the United States, or to any political subdivision thereof, or to the District of Columbia; (2) to any peace officer or any Fed- eral officer designated by regulations of the Commissioner; (3) to the transfer of any firearm which is unserviceable and which is trans- ferred as a curiosity or ornament. (b) NOTICE OF ExEMPrIoN. -I f the transfer of a firearm is ex- empted as provided in subsection (a), the person transferring such firearm shall notify the Commissioner of the name and address of the applicant, the number or other mark identifying such firearm, and the date of its transfer, and shall file with the Commissioner such documents in proof thereof as the Commissioner may by regulations prescribe. (c) OTHEB TAXES. - For exemption from the tax on pistols and revolvers, see section 2700 (b) (2), and for exemption from the manufacturer's sales tax on firearms, see section 3407 of chapter 29.
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