Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 5853: Transfer and making tax exemption available to certain governmental entities

Civil

What this law says, in plain English

This statute permits certain government entities and official police organizations to transfer or manufacture firearms without paying federal transfer or making taxes, subject to Secretary-prescribed application procedures.

Read the full statutory text

A firearm may be transferred without the payment of the transfer tax imposed by section 5811 to any State, possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations. A firearm may be made without payment of the making tax imposed by section 5821 by, or on behalf of, any State, or possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations. No firearm may be transferred or made exempt from tax under this section unless the transfer or making is performed pursuant to an application in such form and manner as the Secretary may by regulations prescribe.

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.