82 STAT. ]
PUBLIC LAW 90-618-OCT. 22, 1968
1227
TITLE II—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS SEC. 201. Chapter 53 of the Internal Revenue Code of 1954 is ,
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.
-F
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National Firearms Act Arnend-
amended to read as follows:
mems of loes.1. 68A Stat. 7 2
"CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
72 Stat. 1428. 26 USC 58015862.
"Subchapter "Subchapter "Subchapter "Subchapter
A. Taxes. B. General provisions and exemptions. C. Prohibited acts. D. Penalties and forfeitures.
"Subchapter A—Taxes "Part I. Special (occupational) taxes. "Part II. Tax on transferring firearms. "Part III. Tax on making firearms.
"PART I—SPECIAL (OCCUPATIONAL) T A X E S "Sec. 5801. Tax. "Sec. 5802. Registration of importers, manufacturers, and dealers. "SEC. 5801. TAX.
"On first engaging in business and thereafter on or before the first day of July of each year, every importer, manufacturer, and dealer in firearms snail pay a special (occupational) tax for each place of business at the following rates: " (1) IMPORTERS.—$500 a year or fraction thereof; " (2) MANUFACTURERS.—$500 a year or fraction thereof; " (3) DEALERS.—$200 a year or fraction thereof. Except an importer, manufacturer, or dealer who imports, manufactures, or deals in only weapons classified as 'any other weapon' under section 5845(e), shall pay a special (occupational) tax for each place of business at the following rates: Importers, $25 a year or fraction thereof; manufacturers, $25 a year or fraction thereof; dealers, $10 a year or fraction thereof. "SEC. 5802. REGISTRATION OF IMPORTERS, MANUFACTURERS, AND DEALERS. "On first engaging in business and thereafter on or before the first day of July of each year, each importer, manufacturer, and dealer in firearms shall register with the Secretary or his delegate in each internal revenue district in which such business is to be carried on, his name, including any trade name, and the address of each location in the district where he will conduct such business. Where there is a change during the taxable year in the location of, or the trade name ujsed m, such business, the importer, manufacturer, or dealer shall file an application with the Secretary or his delegate to amend his registration. Firearms operations of an importer, manufacturer, or dealer may not be commenced at the new location or under a new trade name prior to approval by the Secretary or his delegate of the application.
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