66 S T A T. ] Public Law 353
PUBLIC LAW 3 5 3 - M A Y 21, 1952
8? CHAPTER 320
• ' ^ -^^"^ To amend the provisions of the I n t e r n a l Revenue Code which relate to machine guns and short-barrelled firearms, so a s to impose a tax on the making of sawed-off shotguns and to extend such provisions to Alaslia and Hawaii, and for other purposes.
Be it enacted by the Senate and House of Representatives United States of America in Congress assembled,
of the
M ^ 21. 1952 [H.R.7189]—
Internal Revenue Code, amendment.
IMPOSITION o r TAX ON THE MAKING OF CERTAIN FIREARMS SECTION 1. Subchapter B of chapter 25 of the Internal Revenue
i I ^u°s 0^2^72 oCode is hereby amended by adding at the end thereof the following 2733. new section: "SEC. 2734. TAX ON MAKING FIREARMS. '•(a) RATE.—There shall be levied, collected, and paid upon the making in the United States of any firearm (whether by manufacture, putting together, alteration, any combination thereof, or otherwise) a tax at that rate provided in section 2720(a) which would apply to any transfer of the firearm so made. " (b) EXCEPTIONS.—The tax imposed by subsection (a) shall not apply to the making of a firearm— '"(1) by any person who is engaged within the United States in the business of manufacturing firearms; "(2) from another firearm with respect to which a tax has been paid, prior to such making, under either section 2720(a) or under subsection (a) of this section; or "(3) for the use of (A) the United States Government, any State, Territory, or possession of the United States, any political subdivision thereof, or the District of Columbia, or (B) any peace officer or any Federal officer designated by regulations 01 the Secretary. Any person who makes a firearm in respect of which the tax imposed by subsection (a) does not apply by reason of the preceding sentence shall make such report in respect thereof as the Secretary may by regulations prescribe. " (c) BY W H O M P A I D; W H E N PAID.—The tax imposed by subsection
(a) shall be paid by the person making the firearm. Such tax shall be paid in advance of the making of the firearm, " (d) How PAID.—Payment of the tax imposed by subsection (a) shall be represented by appropriate stamps to be provided by the Secretary. "(e) DECLARATION.—It shall be unlawful for any person subject to the tax imposed by subsection (a) to make a firearm unless, prior to such making, he has declared in writing his intention to make a firearm, has affixed the stamp described in subsection (d) to the original of such declaration, and has filed such original and a copy thereof. The declaration required by the preceding sentence shall be filed at such place, and shall be in such form and contain such information, as the Secretary may by regulations prescribe. The original of the declaration, with the stamp affixed, shall be returned to the person making the declaration. If the person making the declaration is an individual, there shall be included as part of the declaration the fingerprints and a photograph of such individual." E X T E N S I O N OF FIREARMS TAXES TO ALASKA A N D HAWAII
SEC. 2. (a) Section 2720(a) of the Internal Revenue Code is hereby amended by striking out "continental United States'- and inserting in lieu thereof "United States".
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