{"data":{"id":"us/26-u.s.c.-5861","jurisdiction":"us","citation":"26 U.S.C. § 5861","heading":"Prohibited acts","body":"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 him in the National Firearms Registration and Transfer Record; 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 (i) 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 chapter; or (k) to receive or possess a firearm which has been imported or brought into the United States in violation of section 5844; or (l) 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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"f22a2fba00550ac39f9823b3d5c22806fb5177a4748d0dd1fd5bb148d93e3108","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5854","next":"us/26-u.s.c.-5871"},"notice":"GroundRules: Original legal text. Not legal advice."}