82 STAT. ]
PUBLIC LAW 90-618-OCT. 22, 1968
1233
"PART II—EXEMPTIONS "Sec. 5851. Special (occupational) tax exemption. "Sec..5852. General transfer and making exemption. "Sec. 5853. Exemption from transfer and making tax available to certain governmental entities and oflScials. "Sec. 5854. Exportation of firearms exempt from transfer tax. "SEC. 5851. SPECIAL (OCCUPATIONAL) TAX EXEMPTION. " (a) BUSINESS W I T H UNITED STATES.—Any person required to pay
special (occupational) tax under section 5801 shall be relieved from payment of that tax if he establishes to the satisfaction of the Secretary or his delegate that his business is conducted exclusively with, or on behalf of, the United States or any department, independent establishment, or agency thereof. The Secretary or his delegate may relieve any person manufacturing firearms for, or on behalf of, the United States from compliance with any provision of this chapter in the conduct of such business. " (b) APPLICATION.—The exemption provided for in subsection (a) of this section may be obtained by filing with the Secretary or his delegate an application on such form and containing such information as may by regulations be prescribed. The exemptions must thereafter be renewed on or before July 1 of each year. Approval of the application by the Secretary or his delegate shall entitle the applicant to the exemptions stated on the approved application. "SEC. 5852. GENERAL TRANSFER AND MAKING TAX EXEMPTION.
" (a) TRANSFER.—Any firearm may be transferred to the United States or any department, independent establishment, or agency thereof, without payment of the transfer tax imposed by section 5811. " (b) MAKING BY A PERSON OTHER T H A N A QUALIFIED M A N U -
FACTURER.—Any firearm may be made by, or on behalf of, the United States, or any department, independent establishment, or agency thereof, without payment of the making tax imposed by section 5821. "(c) MAKING BY A QUALIFIED MANUFACTURER.—A manufacturer qualified under this chapter to engage in such business may make the type of firearm which he is qualified to manufacture without payment of the making tax imposed by section 5821. " (d) TRANSFERS BETWEEN SPECIAL (OCCUPATIONAL) TAXPAYERS.—
A firearm registered to a person qualified under this chapter to engage in business as an importer, manufacturer, or dealer may be transferred by that person without payment of the transfer tax imposed by section 5811 to any other person qualified under this chapter to manufacture, import, or deal in that type of firearm. " (e) UNSERVICEABLE FIREARM.—An unserviceable firearm may be
transferred as a curio or ornament without payment of the transfer tax imposed by section 5811, under such requirements as the Secretary or his delegate may by regulations prescribe. " (f) RIGHT TO EXEMPTION.—No firearm may be transferred or made exempt from tax under the provisions of this section unless the transfer or making is performed pursuant to an application in such form and manner as the Secretary or his delegate may by regulations prescribe. "SEC. 5853. TRANSFER AND MAKING TAX EXEMPTION AVAILABLE TO CERTAIN GOVERNMENTAL ENTITIES.
" (a) TRANSFER,—A firearm may be transferred without the payment of the transfer tax imposed by section 5811 to any State, possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations. "(b) MAKING.—A firearm may be made without payment of the making tax imposed by section 5821 by, or on behalf of, any State, or
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