Page:United States Statutes at Large Volume 68A.djvu/761

 CH. 53—FIREARMS

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CHAPTER 53—MACHINE GUNS AND CERTAIN OTHER FIREARMS SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER

A. B. C. D.

Taxes. General provisions; Unlawful acts. Penalties and forfeitures.

Subchapter A—Taxes Bfi'l

ff. ? 'V

Part I. Special (occupational) taxes. Part II. Transfer tax. Part III. Tax on making firearms. Part IV, Other taxes.

PART I—SPECIAL (OCCUPATIONAL) TAXES '

Sec. 5801. Tax. Sec. 5802. Registration. Sec. 5803. Exemptions.

SEC. 5801. TAX.

(a) RATE.—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 shall pay a special tax at the following rates: (1) IMPORTERS OR MANUFACTURERS.—Importers or manufac•' turers, $500 a year; (2) DEALERS OTHER THAN PAWNBROKERS.—Dealers, other than pawnbrokers, $200 a year; (3) PAWNBROKERS.—Pawnbrokers, $300 a year: Provided, That manufacturers and dealers in guns with combination shotgun and rifle barrels, 12 inches or more but less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, guns designed to be held in one hand when fired and having a barrel 12 inches or more but less than 18 inches in length, from which only a single discharge can be made without manual reloading, or guns of both types, shall pay the following taxes: Manufacturers, $25 a year; dealers, $1 a year. (b) COMPUTATION OF TAX.—Where the tax is payable on the first day of July in any year it shall be computed for 1 year; where the tax is payable on any other day it shall be computed proportionately from the first day of the month in which the liability to the tax accrued to the first day of July following. (c) CROSS R E F E R E N C E. — For license to transport, ship, or receive firearms or ammunition under the Federal Firearms Act, see section 3 of the Act of June 30, 1938 (52 Stat. 1251; 15 U.S.C. 903). SEC. 5802. REGISTRATION. IMPORTERS, MANUFACTURERS, AND DEALERS.—On first engaging

in business, and thereafter on or before the first day of July of each § 5802

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