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PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958

[72 S T A T.

"SEC, 5849. CITATION OF CHAPTER. "This chapter may be cited as the 'National Firearms Act' and any reference in any other provision of law to the 'National Firearms Act' shall be held to refer to the provisions of this chapter." (2) The table of sections for subchapter B of chapter 53 is amended by adding at the end thereof the following: "Sec. 5849. Citation of chapter." (h)

U N L A W F U L POSSESSION OF F I R E A R M S. —

(1) The first sentence of section 5851 is amended by striking out the period and inserting in lieu thereof a comma and the following: "or to possess any firearm which has not been registered as required by section 5841." (2) The heading to section 5851 is amended to read as follows: "SEC. 5851. POSSESSING FIREARMS ILLEGALLY." (3) The first line of the table of sections for subchapter C of chapter 53 is amended to read as follows: "Sec. 5851. Possessing firearms illegally." (i)

26 USC 5851-

26 USC 5802.

26 USC 5841.

CERTAIN U N L A W F U L ACT S. —

(1) Subchapter C of chapter 53 is amended by striking out section 5854 and inserting in lieu thereof the lollowing new sections: "SEC. 5854. FAILURE TO REGISTER AND PAY SPECIAL TAX. " I t shall be unlawful for any person required to register under the provisions of section 5802 to import, manufacture, or deal in firearms without having registered and paid the tax imposed by section 5801. "SEC. 5855. UNLAWFUL TRANSPORTATION IN INTERSTATE COMMERCE. " I t shall be unlawful for any person who is required to register as provided in section 5841 and who shall not have so registered, or any other person who has not in his possession a stamp-affixed order as provided in section 5814 or a stamp-affixed declaration as provided in section 5821, to ship, carry, or deliver any firearm in interstate commerce." (2) The table of sections for subchapter C of chapter 53 is amended b ^ striking out the last line ana inserting in lieu thereof the following: "Sec. 5854. Failure to register and pay special tax. "Sec. 5855. Unlawful transportation in interstate commerce." SEC. 204. AMENDMENTS TO SUBTITLE F OF THE INTERNAL REVENUE CODE OF 1954.

26 USC 6001- The following provisions of subtitle F, Procedure and Adminis* * tration, are amended as follows: (1) Subsection (b) of section 6071 is amended by deleting the period at the end thereof and inserting in lieu thereof "and section 5142." (2) Paragraph (4) of section 6207 is amended to read as follows: "(4) For assessment with respect to taxes required to be paid by chapter 52, see section 5703."

(3) Section 6207 is further amended by striking out paragraphs (6) and (7) thereof, and renumbering paragraphs (8) and (9) as paragraphs (6) and (7), respectively.

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