CH. 5 3—FIREARMS
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(c) EXEMPTION F R O M OTHER T A X E S. —
For exemption from excise tax on pistols, revolvers, and firearms, see section 4182(a). SEC. 5813. STAMPS. (a) AFFIXING.—The stamps provided for in section 5811(c)(1) shall be affixed to the order for such firearm, provided for in section 5814. (b) OTHER L A W S APPLICABLE.—
For provisions relating to the engraving, issuance, sale, accountability, cancellation, and distribution of taxpaid stamps, see section 5846. SEC. 5814. ORDER FORMS. (a) GENERAL REQUIREMENTS. — I t shall be unlawful for any person to transfer a firearm except in pursuance of a written order from the person seeking to obtain such article, on an application form issued in blank in duplicate for that purpose by the Secretary or his delegate. Such order shall identify the applicant by such means of identification as may be prescribed by regulations under this chapter: Provided, That, if the applicant is an individual, such identification shall include fingerprints and a photograph thereof. (b) CONTENTS OF ORDER FORM.—Every person so transferring a firearm shall set forth in each copy of such order the manufacturer's number or other mark identifying such firearm, and shall forward a copy of such order to the Secretary or his delegate. The originitil thereof, with stamp affixed, shall be returned to the applicant. (c) DOCUMENTS TO ACCOMPANY TRANSFERS. — N o person shall transfer a firearm unless such person, in addition to complying with subsection (b), transfers therewith (in compliance with such regulations as may be prescribed under this chapter for proof of payment of all taxes on such firearm)— (1) for each prior transfer of such firearm which was subject to =, the tax imposed by section 5811(a), the stamp-affixed order pro; vided in this section, and (2) for any making of such firearm which was subject to the J tax imposed by section 5821(a), the stamp-affixed declaration provided in section 5821. (d) EXEMPTION IN C A S E OF REGISTERED IMPORTERS, M A N U F A C TURERS, AND DEALERS.—Importers, manufacturers, and dealers who
have registered and paid the tax as provided for in this chapter shall not be required to conform to the provisions of this section with respect to transactions in firearms with dealers or manufacturers if such dealers or manufacturers have registered and have paid such tax, b u t shall keep such records and make such reports regarding such transactions as may be prescribed by regulations under this chapter. (e) SUPPLY.—The Secretary or his delegate shall cause suitable forms to be prepared for the purposes of subsection (a), and shall cause the same to be distributed to officers designated by him.
§ 5814(e)
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