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CHAPTER 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS›Subchapter C— Prohibited Acts

§ 5861. Prohibited acts

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

It shall be unlawful for any person—

(a) to engage in business as a manufacturer or importer of, or dealer in, firearms without having paid the special (occupational) tax required by section 5801 for his business or having registered as required by section 5802; or

(b) to receive or possess a firearm transferred to him in violation of the provisions of this chapter; or

(c) to receive or possess a firearm made in violation of the provisions of this chapter; or

(d) to receive or possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record; or

(e) to transfer a firearm in violation of the provisions of this chapter; or

(f) to make a firearm in violation of the provisions of this chapter; or

(g) to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter; or

(h) to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered; or

(i) to receive or possess a firearm which is not identified by a serial number as required by this chapter; or

(j) to transport, deliver, or receive any firearm in interstate commerce which has not been registered as required by this chapter; or

(k) to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or

(l) to make, or cause the making of, a false entry on any application, return, or record required by this chapter, knowing such entry to be false.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1234.)

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▸Contents — 26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

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