license or exemption or relief from disability under the provisions of this chapter, shall be fined not more than $5,000, or imprisoned not more than five years, or both, and shall become eligible for parole as the Board of Parole shall determine. "(b) Whoever, with intent to commit therewith an offense punishable by imprisonment for a term exceeding one year, or with knowledge or reasonable cause to believe that an offense punishable by imprisonment for a term exceeding one year is to be committed therewith, ships, transports, or receives a firearm or any ammunition in interstate or foreign commerce shall be fined not more than $10,000, or imprisoned not more than ten years, or both. "(c) Whoever "(1) uses a firearm to commit any felony which may be prosecuted in a court of the United States, or "(2) carries a firearm unlawfully during the commission of any felony which may be prosecuted in a court of the United States, shall be sentenced to a term of imprisonment for not less than one year nor more than 10 years. In the case of his second or subsequent conviction under this subsection, such person shall be sentenced to a term of imprisonment for not less than five years nor more than 25 years, and, not withstanding any other provision of law, the court shall not suspend the sentence of such person or give him a probationary sentence. 82 STAT. 1224 "(d) Any firearm or ammunition involved in or used or intended to be used in, any violation of the provisions of this chapter or any rule or regulation promulgated thereunder, or any violation of any other criminal law of the United States, shall be subject to seizure and forfeiture and all provisions of the Internal Revenue Code of 1954 relating to the seizure, forfeiture, and disposition of firearms, as defined in section 5845 (a) of that Code, shall, so far as applicable, Post, p. 1230. extend to seizures and forfeitures under the provisions of this chapter. "8 925. Exceptions: Relief from disabilities "(a) (1) The provisions of this chapter shall not apply with respect to the transportation, shipment, receipt, or importation of any firearm or ammunition imported for, sold or shipped to, or issued for the use of, the United States or any department or agency thereof or any State or any department, agency, or political subdivision thereof. "(2) The provisions of this chapter shall not apply with respect to (A) the shipment or receipt of firearms or ammunition when sold or issued by the Secretary of the Army pursuant to section 4308 of title 10, and (B) the transportation of any such firearm or ammunition 70A Stat. 236. carried out to enable a person, who lawfully received such firearm or ammunition from the Secretary of the Army, to engage in military training or in competitions. "(3) Unless otherwise prohibited by this chapter or any other Federal law, a licensed importer, licensed manufacturer, or licensed dealer may ship to a member of the United States Armed Forces on active duty outside the United States or to clubs, recognized by the Department of Defense, whose entire membership is composed of such members, and such members or clubs may receive a firearm or ammunition determined by the Secretary of the Treasury to be generally recognized as particularly suitable for sporting purposes and intended for the personal use of such member or club. "(4) When established to the satisfaction of the Secretary to be consistent with the provisions of this chapter and other applicable 82 STAT. 1225 "United States." authorize the transportation, shipment, receipt, or importation into the United States to the place of residence of any member of the United States Armed Forces who is on active duty outside the United States (or who has been on active duty outside the United States within the sixty day period immediately preceding the transportation, shipment, receipt, or importation), of any firearm or ammunition which is (A) determined by the Secretary to be generally recognized as particularly suitable for sporting purposes, or determined by the Department of Defense to be a type of firearm normally classified as a war souvenir, and (B) intended for the personal use of such member. "(5) For the purpose of paragraphs (3) and (4) of this subsection, the term 'United States' means each of the several States and the District of Columbia. "(b) A licensed importer, licensed manufacturer, licensed dealer, or licensed collector who is indicted for a crime punishable by imprisonment for a term exceeding one year, may, notwithstanding any other provision of this chapter, continue operation pursuant to his existing license (if prior to the expiration of the term of the existing license timely application is made for a new license) during the term of such indictment and until any conviction pursuant to the indictment becomes final. "(c) A person who has been convicted of a crime punishable by imprisonment for a term exceeding one year (other than a crime involving the use of a firearm or other weapon or a violation of this Post, p. 1227. chapter or of the National Firearms Act) may make application to the Secretary for relief from the disabilities imposed by Federal laws with respect to the acquisition, receipt, transfer, shipment, or possession of firearms and incurred by reason of such conviction, and the Secretary may grant such relief if it is established to his satisfaction that the circumstances regarding the conviction, and the applicant's record and reputation, are such that the applicant will not be likely to act in a manner dangerous to public safety and that the granting of the relief would not be contrary to the public interest. A licensed importer, licensed manufacturer, licensed dealer, or licensed collector conducting operations under this chapter, who makes application for relief from the disabilities incurred under this chapter by reason of such a conviction, shall not be barred by such conviction from further operations under his license pending final action on an application for relief filed pursuant to this section. Whenever the Secretary grants relief to any person pursuant to this section he shall promptly publish in the Federal Register notice of such action, together with the reasons therefor. Publication in Federal Register. 70A Stat. 234. (d) The Secretary may authorize a firearm or ammunition to be imported or brought into the United States or any possession thereof if the person importing or bringing in the firearm or ammunition establishes to the satisfaction of the Secretary that the firearm or ammunition "(1) is being imported or brought in for scientific or research purposes, or is for use in connection with competition or training pursuant to chapter 401 of title 10; "(2) is an unserviceable firearm, other than a machinegun as defined in section 5845 (b) of the Internal Revenue Code of 1954 (not readily restorable to firing condition), imported or brought in as a curio or museum piece; "(3) is of a type that does not fall within the definition of a firearm as defined in section 5845 (a) of the Internal Revenue Code of 1954 and is generally recognized as particularly suitable for or readily adaptable to sporting purposes, excluding surplus military 82 STAT. 1226 "(4) was previously taken out of the United States or a possession by the person who is bringing in the firearm or ammunition. The Secretary may permit the conditional importation or bringing in of a firearm or ammunition for examination and testing in connection with the making of a determination as to whether the importation or bringing in of such firearm or ammunition will be allowed under this subsection. ❝g 926. Rules and regulations "The Secretary may prescribe such rules and regulations as he deems reasonably necessary to carry out the provisions of this chapter, including (1) regulations providing that a person licensed under this chapter, when dealing with another person so licensed, shall provide such other licensed person a certified copy of this license; and "(2) regulations providing for the issuance, at a reasonable cost, to a person licensed under this chapter, of certified copies of his license for use as provided under regulations issued under paragraph (1) of this subsection. The Secretary shall give reasonable public notice, and afford to interested parties opportunity for hearing, prior to prescribing such rules and regulations. "§ 927. Effect on State law "No provision of this chapter shall be construed as indicating an intent on the part of the Congress to occupy the field in which such provision operates to the exclusion of the law of any State on the same subject matter, unless there is a direct and positive conflict between such provision and the law of the State so that the two cannot be reconciled or consistently stand together. "§ 928. Separability "If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provision to other persons not similarly situated or to other circumstances shall not be affected thereby." SEC. 103. The administration and enforcement of the amendment made by this title shall be vested in the Secretary of the Treasury. SEC. 104. Nothing in this title or the amendment made thereby shall be construed as modifying or affecting any provision of (a) the National Firearms Act (chapter 53 of the Internal Revenue Code of 1954); (b) section 414 of the Mutual Security Act of 1954 (22 U.S.C. 1934), as amended, relating to munitions control; or (c) section 1715 of title 18, United States Code, relating to nonmailable firearms. Post, p. 1227. 68 Stat. 848. 62 Stat. 781; 63 Stat. 95. dates. SEC. 105. (a) Except as provided in subsection (b), the provisions Effective of chapter 44 of title 18, United States Code, as amended by section 102 of this title, shall take effect on December 16, 1968. (b) The following sections of chapter 44 of title 18, United States Code, as amended by section 102 of this title shall take effect on the date of the enactment of this title: Sections 921, 922(1), 925 (a) (1), 82 STAT. 1227 National Firearms Aot Amend ments of 1968. TITLE II-MACHINE GUNS, DESTRUCTIVE DEVICES, SEC. 201. Chapter 53 of the Internal Revenue Code of 1954 is amended to read as follows: 68A Stat. 721. "CHAPTER 53-MACHINE GUNS, DESTRUCTIVE 72 Stat. 1428. 26 USC 5801 5862. DEVICES, AND CERTAIN OTHER FIREARMS "Subchapter A. Taxes. "Subchapter B. General provisions and exemptions. "Subchapter D. Penalties and forfeitures. "Subchapter A-Taxes "Part I. Special (occupational) taxes. “PART I—SPECIAL (OCCUPATIONAL) TAXES "Sec. 5801. Tax. "Sec. 5802. Registration of importers, manufacturers, and dealers. "SEC. 5801. TAX. "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 (occupational) tax for each place of business at the following rates: "(1) IMPORTERS.-$500 a year or fraction thereof; "(2) MANUFACTURERS.—$500 a year or fraction thereof; Except an importer, manufacturer, or dealer who imports, manu- “SEC. 5802. REGISTRATION OF IMPORTERS, MANUFACTURERS, AND DEALERS. "On first engaging in business and thereafter on or before the first day of July of each year, each importer, manufacturer, and dealer in firearms shall register with the Secretary or his delegate in each internal revenue district in which such business is to be carried on, his name, including any trade name, and the address of each location in the district where he will conduct such business. Where there is a change during the taxable year in the location of, or the trade name used in, such business, the importer, manufacturer, or dealer shall file an application with the Secretary or his delegate to amend his registration. Firearms operations of an importer, manufacturer, or dealer may not be commenced at the new location or under a new trade name "PART II-TAX ON TRANSFERRING FIREARMS "Sec. 5811. Transfer tax. "Sec. 5812. Transfers. "SEC. 5811. TRANSFER TAX. "(a) RATE.-There shall be levied, collected, and paid on firearms transferred a tax at the rate of $200 for each firearm transferred, except, the transfer tax on any firearm classified as any other weapon under section 5845 (e) shall be at the rate of $5 for each such firearm transferred. "(b) BY WHOM PAID.-The tax imposed by subsection (a) of this section shall be paid by the transferor. (c) PAYMENT.-The tax imposed by subsection (a) of this section shall be payable by the appropriate stamps prescribed for payment by the Secretary or his delegate. "SEC. 5812. TRANSFERS. "(a) APPLICATION.-A firearm shall not be transferred unless (1) the transferor of the firearm has filed with the Secretary or his delegate a written application, in duplicate, for the transfer and registration of the firearm to the transferee on the application form prescribed by the Secretary or his delegate; (2) any tax payable on the transfer is paid as evidenced by the proper stamp affixed to the original application form; (3) the transferee is identified in the application form in such manner as the Secretary or his delegate may by regulations prescribe, except that, if such person is an individual, the identification must include his fingerprints and his photograph; (4) the transferor of the firearm is identified in the application form in such manner as the Secretary or his delegate may by regulations prescribe; (5) the firearm is identified in the application form in such manner as the Secretary or his delegate may by regulations prescribe; and (6) the application form shows that the Secretary or his delegate has approved the transfer and the registration of the firearm to the transferee. Applications shall be denied if the transfer, receipt, or possession of the firearm would place the transferee in violation of law. "(b) TRANSFER OF POSSESSION.-The transferce of a firearm shall not take possession of the firearm unless the Secretary or his delegate has approved the transfer and registration of the firearm to the transferee as required by subsection (a) of this section. "PART III-TAX ON MAKING FIREARMS "Sec. 5821. Making tax. "SEC. 5821. MAKING TAX. "(a) RATE.-There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made. "(b) BY WHOM PAID.-The tax imposed by subsection (a) of this section shall be paid by the person making the firearm. (c) PAYMENT.-The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary or his delegate. "SEC. 5822. MAKING. "No person shall make a firearm unless he has (a) filed with the Secretary or his delegate a written application, in duplicate, to make and register the firearm on the form prescribed by the Secretary or his delegate; (b) paid any tax payable on the making and such payment is evidenced by the proper stamp affixed to the original application 82 STAT. 1228 |