possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations. "(c) RIGHT TO EXEMPTION.-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 or his delegate may by regulations prescribe. "SEC. 5854. EXPORTATION OF FIREARMS EXEMPT FROM TRANSFER TAX. "A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and manner as the Secretary or his delegate may by regulations prescribe. "Subchapter C-Prohibited Acts "SEC. 5861. PROHIBITED ACTS. "It shall be unlawful for any person "(a) to engage in business as a manufacturer or importer of, or dealer in, firearms without having paid the special (occupational) tax required by section 5801 for his business or having registered as required by section 5802; or "(b) to receive or possess a firearm transferred to him in violation of the provisions of this chapter; or "(c) to receive or possess a firearm made in violation of the provisions of this chapter; or "(d) to receive or possess a firearm which is not registered to 82 STAT. 1234 him in the National Firearms Registration and Transfer Record; Ante, p.1229. or "(e) to transfer a firearm in violation of the provisions of this chapter; or (f) to make a firearm in violation of the provisions of this chapter; or "(g) to obliterate, remove, change, or alter the serial number or other identification of a firearm required by this chapter; or "(h) to receive or possess a firearm having the serial number or other identification required by this chapter obliterated, removed, changed, or altered; or "(1) to receive or possess a firearm which is not identified by a serial number as required by this chapter; or "(j) to transport, deliver, or receive any firearm in interstate commerce which has not been registered as required by this chap ter; or "(k) to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or "() to make, or cause the making of, a false entry on any application, return, or record required by this chapter, knowing such entry to be false. "Subchapter D-Penalties and Forfeitures "Sec. 5871. Penalties. "SEC. 5871. PENALTIES. "Any person who violates or fails to comply with any provision of this chapter shall, upon conviction, be fined not more than $10,000, or be imprisoned not more than ten years, or both, and shall become 82 STAT. 12 35 Citation of amendments. Repeal. *SEC. 5872 FORFEITURES. ~(8) LAWS APPLICABLE-Any frearm involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture, and except as provided in subsection (b) all the provisions of internal revenue laws relating to searches, seizures, and forfeitures of unstamped articles are extended to and made to apply to the articles taxed under this chapter, and the persons to whom this chapter applies. (b) DISPORAL-In the case of the forfeiture of any firearm by reason of a violation of this chapter, no notice of public sale shall be required: no such firearm shall be sold at public sale; if such firearm is forfeited for a violation of this chapter and there is no remission or mitigation of forfeiture thereof, it shall be delivered by the Secretary or his delegate to the Administrator of General Services, General Services Administration, who may order such firearm destroyed or may sell it to any State, or possession, or political subdivision thereof, or at the request of the Secretary or his delegate, may authorize its retention for official use of the Treasury Department, or may transfer it without charge to any executive department or independent establishment of the Government for use by it." SEC. 202. The amendments made by section 201 of this title shall be cited as the "National Firearms Act Amendments of 1968". SEC. 203. (a) Section 6107 of the Internal Revenue Code of 1954 is 68A Stat. 756. repealed. 26 USC 6107. 26 USC 44114414, 44614463, 50015862. Repeal. (b) The table of sections for subchapter B of chapter 61 of the Internal Revenue Code of 1954 is amended by striking out: "Sec. 6107. List of special taxpayers for public inspection." SEC. 204. Section 6806 of the Internal Revenue Code of 1954 is amended to read as follows: “SEC. 6806. OCCUPATIONAL TAX STAMPS. “Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax." SEC. 205. Section 7273 of the Internal Revenue Code of 1954 is amended to read as follows: “SEC. 7273. PENALTIES FOR OFFENSES RELATING TO SPECIAL TAXES. SEC. 206. (a) Section 5692 of the Internal Revenue Code of 1954 is 72 Stat. 1413. repealed. Effective dates. (b) The table of sections for part V of subchapter J of chapter 51 of the Internal Revenue Code of 1954 is amended by striking out: “Sec. 5692. Penalties relating to posting of special tax stamps." SEC. 207. (a) Section 201 of this title shall take effect on the first day of the first month following the month in which it is enacted. (b) Notwithstanding the provisions of subsection (a) or any other provision of law, any person possessing a firearm as defined in section 5845(a) of the Internal Revenue Code of 1954 (as amended by this 82 STAT. 1236 tion and Transfer Record shall register each firearm so possessed with the Secretary of the Treasury or his delegate in such form and manner as the Secretary or his delegate may require within the thirty days immediately following the effective date of section 201 of this Act. Such registrations shall become a part of the National Firearms Registration and Transfer Record_required to be maintained by section 5841 of the Internal Revenue Code of 1954 (as amended by this title). Ante, p. 1229. No information or evidence required to be submitted or retained by a natural person to register a firearm under this section shall be used, directly or indirectly, as evidence against such person in any criminal proceeding with respect to a prior or concurrent violation of law. (c) The amendments made by sections 202 through 206 of this title shall take effect on the date of enactment. (d) The Secretary of the Treasury, after publication in the Federal Publication Register of his intention to do so, is authorized to establish such periods in Federal of amnesty, not to exceed ninety days in the case of any single period, Register. and immunity from liability during any such period, as the Secretary determines will contribute to the purposes of this title. TITLE III-AMENDMENTS TO TITLE VII OF THE OMNIBUS CRIME CONTROL AND SAFE STREETS ACT OF 1968 SEC. 301. (a) Title VII of the Omnibus Crime Control and Safe Streets Act of 1968 (Public Law 90-351) is amended (1) by striking out "other than honorably discharged" in section 1201, and substituting there for "discharged under dishonorable conditions"; and (2) by striking out "other than honorable conditions" in subsections (a) (2) and (b) (2) of section 1202 and substituting therefor in each instance "dishonorable conditions". (b) Section 1202 (c) (2) of such title is amended to read as follows: Ante, p. 236. "(2) felony means any offense punishable by imprisonment "Felony." for a term exceeding one year, but does not include any offense (other than one involving a firearm or explosive) classified as a misdemeanor under the laws of a State and punishable by a term of imprisonment of two years or less;". date. SEC. 302. The amendments made by paragraphs (1) and (2) of Effective subsection (a) of section 301 shall take effect as of June 19, 1968. Approved October 22, 1968. LEGISLATIVE HISTORY: HOUSE REPORTS: No. 1577 (Comm. on the Judiciary) and No. 1956 (Comm. of Conference). SENATE REPORT No. 1501 accompanying S. 3633 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 114 (1968): July 17, 19, 23-25: Considered and passed House. Sept. 25: Considered in House. Oct. 9: Senate agreed to conference report. 82 STAT. 1235 Citation of amendments. Repeal. "SEC. 5872. FORFEITURES. "(a) LAWS APPLICABLE.-Any firearm involved in any violation of the provisions of this chapter shall be subject to seizure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeitures of unstamped articles are extended to and made to apply to the articles taxed under this chapter, and the persons to whom this chapter applies. "(b) DISPOSAL.-In the case of the forfeiture of any firearm by reason of a violation of this chapter, no notice of public sale shall be required; no such firearm shall be sold at public sale; if such firearm is forfeited for a violation of this chapter and there is no remission or mitigation of forfeiture thereof, it shall be delivered by the Secretary or his delegate to the Administrator of General Services, General Services Administration, who may order such firearm destroyed or may sell it to any State, or possession, or political subdivision thereof, or at the request of the Secretary or his delegate, may authorize its retention for official use of the Treasury Department, or may transfer it without charge to any executive department or independent establishment of the Government for use by it." SEC. 202. The amendments made by section 201 of this title shall be cited as the "National Firearms Act Amendments of 1968". SEC. 203. (a) Section 6107 of the Internal Revenue Code of 1954 is 68A Stat. 756. repealed. 26 USC 6107. 26 USC 44114414, 44614463, 50015862. Repeal. 72 Stat. 1413. Effective dates. (b) The table of sections for subchapter B of chapter 61 of the Internal Revenue Code of 1954 is amended by striking out: "Sec. 6107. List of special taxpayers for public inspection." SEC. 204. Section 6806 of the Internal Revenue Code of 1954 is amended to read as follows: "SEC. 6806. OCCUPATIONAL TAX STAMPS. "Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax." SEC. 205. Section 7273 of the Internal Revenue Code of 1954 is amended to read as follows: "SEC. 7273. PENALTIES FOR OFFENSES RELATING TO SPECIAL TAXES. "Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 shall be liable to penalty (not less than $10) equal to the special tax for which his business rendered him liable, unless such failure is shown to be due to reasonable cause. If such failure to comply with section 6806 is through willful neglect or refusal, then the penalty shall be double the amount above prescribed." SEC. 206. (a) Section 5692 of the Internal Revenue Code of 1954 is repealed. (b) The table of sections for part V of subchapter J of chapter 51 of the Internal Revenue Code of 1954 is amended by striking out: "Sec. 5692. Penalties relating to posting of special tax stamps." SEC. 207. (a) Section 201 of this title shall take effect on the first day of the first month following the month in which it is enacted. (b) Notwithstanding the provisions of subsection (a) or any other provision of law, any person possessing a firearm as defined in section 5845 (a) of the Internal Revenue Code of 1954 (as amended by this 82 STAT. 1236 tion and Transfer Record shall register each firearm so possessed with the Secretary of the Treasury or his delegate in such form and manner as the Secretary or his delegate may require within the thirty days immediately following the effective date of section 201 of this Act. Such registrations shall become a part of the National Firearms Registration and Transfer Record required to be maintained by section 5841 of the Internal Revenue Code of 1954 (as amended by this title). Ante, p. 1229. No information or evidence required to be submitted or retained by a natural person to register a firearm under this section shall be used, directly or indirectly, as evidence against such person in any criminal proceeding with respect to a prior or concurrent violation of law. (c) The amendments made by sections 202 through 206 of this title shall take effect on the date of enactment. (d) The Secretary of the Treasury, after publication in the Federal Publication Register of his intention to do so, is authorized to establish such periods in Federal of amnesty, not to exceed ninety days in the case of any single period, Register. and immunity from liability during any such period, as the Secretary determines will contribute to the purposes of this title. TITLE III-AMENDMENTS TO TITLE VII OF THE OMNIBUS CRIME CONTROL AND SAFE STREETS ACT OF 1968 SEC. 301. (a) Title VII of the Omnibus Crime Control and Safe Streets Act of 1968 (Public Law 90-351) is amended— (1) by striking out "other than honorably discharged" in section 1201, and substituting there for "discharged under dishonorable conditions"; and (2) by striking out "other than honorable conditions" in subsections (a) (2) and (b) (2) of section 1202 and substituting therefor in each instance "dishonorable conditions". Ante, p. 236. (b) Section 1202 (c) (2) of such title is amended to read as follows: "(2) felony' means any offense punishable by imprisonment "Felony." for a term exceeding one year, but does not include any offense (other than one involving a firearm or explosive) classified as a misdemeanor under the laws of a State and punishable by a term of imprisonment of two years or less;". date. SEC. 302. The amendments made by paragraphs (1) and (2) of Effective subsection (a) of section 301 shall take effect as of June 19, 1968. Approved October 22, 1968. LEGISLATIVE HISTORY: HOUSE REPORTS: No. 1577 (Comm. on the Judiciary) and No. 1956 (Comm. of Conference). SENATE REPORT No. 1501 accompanying S. 3633 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 114 (1968): July 17, 19, 23-25: Considered and passed House. Sept. 25: Considered in House. Oct. 9: Senate agreed to conference report. |