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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 5854: Exportation of firearms exempt from transfer tax

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

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 may by regulations prescribe.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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