StacksVerified U.S. regulatory reference

26 U.S.C. § 5861

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov
It shall be unlawful for any person—
  1. (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
  2. (b)to receive or possess a firearm transferred to him in violation of the provisions of this chapter; or
  3. (c)to receive or possess a firearm made in violation of the provisions of this chapter; or
  4. (d)to receive or possess a firearm which is not registered to him in the National Firearms Registration and Transfer Record; or
  5. (e)to transfer a firearm in violation of the provisions of this chapter; or
  6. (f)to make a firearm in violation of the provisions of this chapter; or
  7. (g)to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter; or
  8. (h)to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered; or
  9. (i)to receive or possess a firearm which is not identified by a serial number as required by this chapter; or
  10. (j)to transport, deliver, or receive any firearm in interstate commerce which has not been registered as required by this chapter; or
  11. (k)to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or
  12. (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.