Internal Revenue Code:Sec. 4182. Exemptions

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 32 - MANUFACTURERS EXCISE TAXES
        Subchapter D - Recreational Equipment
         PART III - FIREARMS
       

Statute

    Sec. 4182. Exemptions
 
    (a) Machine guns and short barrelled firearms
      The tax imposed by section 4181 shall not apply to any firearm on
     which the tax provided by section 5811 has been paid.

    (b) Sales to defense department
      No firearms, pistols, revolvers, shells, and cartridges purchased
     with funds appropriated for the military department shall be
     subject to any tax imposed on the sale or transfer of such
     articles.

    (c) Small Manufacturers, Etc- 
      (1) IN GENERAL- The tax imposed by section 4181 shall not apply to 
        any pistol, revolver, or firearm described in such section if 
        manufactured, produced, or imported by a person who manufactures, 
        produces, and imports less than an aggregate of 50 of such 
        articles during the calendar year.
      (2) CONTROLLED GROUPS- All persons treated as a single employer for 
        purposes of subsection (a) or (b) of section 52 shall be treated 
        as one person for purposes of paragraph (1).

    (d) Records
      Notwithstanding the provisions of sections 922(b)(5) and 923(g)
     of title 18, United States Code, no person holding a Federal
     license under chapter 44 of title 18, United States Code, shall be
     required to record the name, address, or other information about
     the purchaser of shotgun ammunition, ammunition suitable for use
     only in rifles generally available in commerce, or component parts
     for the aforesaid types of ammunition.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 490; Pub. L. 91-128, Sec. 5,
    Nov. 26, 1969, 83 Stat. 269.)
 

Miscellaneous

                                 AMENDMENTS

     2005 - Public Law 109-059 of 2005 amends Section 4182 
     (relating to exemptions) is amended by redesignating subsection (c)
     as subsection (d) and by inserting after subsection (b) the following 
     new subsection: "(c) Small Manufacturers, Etc- ".
     Effective Date- 
     IN GENERAL- The amendments made by this section shall apply to 
     articles sold by the manufacturer, producer, or importer after 
     September 30, 2005.
     NO INFERENCE- Nothing in the amendments made by this section shall be 
     construed to create any inference with respect to the proper tax 
     treatment of any sales before the effective date of such amendments.


      1969 - Subsec. (c). Pub. L. 91-128 added subsec. (c).
                       SHORT TITLE OF 1969 AMENDMENT
      Section 1(a) of Pub. L. 91-128 provided that: ''This Act
    (amending this section and sections 4911, 4912, 4914, 4915, 4919,
    4920, 6011, and 6680 of this title and enacting provisions set out
    as notes under section 6680 of this title) may be cited as the
    'Interest Equalization Tax Extension Act of 1969'.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 4222 of this title; title
    15 section 2052; title 16 section 669b.