Monster Media 1993 #3/MONSTER.ISO/textfile/nfa34.txt

Text File | 1993-11-08 | 17KB | 308 lines

          1236 - 1240
          73d CONGRESS.  SESS. II.  CHS. 756, 757.  JUNE 26, 1934

          [CHAPTER 757.]

                    THE NATIONAL FIREARMS ACT OF 1934
                                  AN ACT
          To provide for the taxation of manufacturers, importers, and
          dealers in certain firearms and machine guns, to tax the sale or
          other disposal of such weapons, and to restrict importation and
          regulate interstate transportation thereof.

          Be it enacted by the Senate and House of Representatives of
          the United States of America in Congress assembled, That for the
          purposes of this Act-

          (a) The term "firearm" means a shotgun or rifle having a
          barrel of less than eighteen inches in length, or any other
          weapon, except a pistol or revolver, from which a shot is
          discharged by an explosive if such weapon is capable of being
          concealed on the person, or a machine gun, and includes a muffler
          or silencer for any firearm whether or not such firearm is
          included within the foregoing definition.

          (b) The term "machine gun" means any weapon which shoots, or
          is designed to shoot, automatically or semiautomatically, more
          than one shot, without manual reloading, by a single function of
          the trigger.

          (c) The term "person" includes a partnership, company,
          association, or corporation, as well as a natural person.

          (d) The term "continental United States" means the States
          of the United States and the District of Columbia.

          (e) The term "importer" means any person who imports or
          brings firearms into the continental United States for sale.

          (f) The term "manufacturer" means any person who is engaged
          within the continental United States in the manufacture of
          firearms, or who otherwise produces therein any firearm for sale
          or disposition.

          (g) The term "dealer" means any person not a manufacturer or
          importer engaged within the continental United States in the
          business of selling firearms.  The term "dealer" shall include
          wholesalers, pawnbrokers, and dealers in used firearms.

          (h) The term "interstate commerce" means transportation
          from any State or Territory or District, or any insular
          possession of the United States (including the Philippine
          Islands), to any other State or to the District of Columbia.

          (i) The term "Commissioner" means the Commissioner of
          Internal Revenue.

          (j) The term "Secretary" means the Secretary of the
          Treasury.

          (k) The term "to transfer" or "transferred" shall include
          to sell, assign pledge, lease, loan, give away, or otherwise
          dispose of.


          SEC 2. (a) Within fifteen days after the effective date of this
          Act, or upon first engaging in business, and thereafter on or
          before the 1st day of July of each year, every importer,
          manufacturer, and dealer in firearms shall register with the
          collector of internal revenue for each district in which such
          business is to be carried on his name or style, principal place
          of business, and places of business in such district, and pay a
          special tax at the following rates: Importers or manufacturers,
          $500 a year; dealers, other than pawnbrokers, $200 a year;
          pawnbrokers, $300 a year. Where the tax is payable on the lst
          day of July in any year it shall be computed for one year;
          where the tax is payable on any other day it shall be
          computed proportionately from the 1st day of the month in which
          the liability to the tax accrued to the 1st day of July
          following.

          (b) It shall be unlawful for any person required to register
          under the provisions of this section to import, manufacture, or
          deal in firearms without having registered and paid the tax
          imposed by this section.

          SEC. 3. (a) There shall be levied, collected, and paid upon
          firearms transferred in the continental United States a tax at
          the rate of $200 for each firearm, such tax; to be paid by the
          transferor, and to be represented by appropriate stamps to be
          provided by the Commissioner, with the approval of the secretary;
          and the stamps herein provided shall be affixed to the order for
          such firearm, hereinafter provided for. The tax imposed by this
          section shall be in addition to any import duty imposed on such
          firearm.

          (b) All provisions of law (including those relating to
          special taxes, to the assessment, collection, remission, and
          refund of internal revenue taxes, to the engraving, issuance,
          sale, accountability, cancellation, and distribution of tax-paid
          stamps provided for in the internal-revenue laws, and to
          penalties) applicable with respect to the taxes imposed by
          section 1 of the Act of December 17, 1914, as amended (U.S.C.,
          Supp. VII, title 26, secs. 1040 and 1383), and all other
          provisions of the internal-revenue laws shall, insofar as not
          inconsistent with the provisions of this Act, be applicable with
          respect to the taxes imposed by this Act.

          (c) Under such rules and regulations as the Commissioner,
          with the approval of the Secretary, may prescribe, and upon
          proof of the exportation of and firearm to any foreign country
          (whether exported as part of another article or not) with respect
          to which the transfer tax under this section has been paid by the
          manufacturer, the Commissioner shall refund to the manufacturer
          the amount of the tax so paid, or, if the manufacturer waives all
          claim for the amount to be refunded, the refund shall be made to
          the exporter.


          SEC. 4. (a) It shall be unlawful for any person to transfer
          a firearm except in pursuance of a written order from the person
          seeking to obtain such article, on an application form issued in
          blank in duplicate for that purpose by the Commissioner.
          Such order shall identify the applicant by such means of
          identification as may be prescribed by regulations under this
          Act: Provided, That, if the applicant is an individual, such
          identification shall include fingerprints and a photograph
          thereof.

          (b) The Commissioner, with the approval of the Secretary,
          shall cause suitable forms to be prepared for the purposes above
          mentioned, and shall cause the same to be distributed to
          collectors of internal revenue.

          (c) Every person so transferring a firearm shall set forth
          in each copy of such order the manufacturer's number or other
          mark identifying such firearm, and shall forward a copy of such
          order to the Commissioner. The original thereof with stamps
          affixed, shall be returned to the applicant.

          (d) No person shall transfer a firearm which has previously
          been transferred on or after the effective date of this Act,
          unless such person, in addition to complying with
          subsection (c), transfers therewith the stamp-affixed order
          provided for in this section for each such prior transfer, in
          compliance with such regulations as may be prescribed under this
          act for proof of payment of all taxes on such firearms.

          (e) If the transfer of a firearm is exempted from the
          provisions of this Act as provided in section 13 hereof, the
          person transferring such firearm shall notify the Commissioner of
          the name and address of the applicant, the number or other mark
          identifying such firearm, and the date of its transfer, and
          shall file with the Commissioner such documents in proof thereof
          as the Commissioner may by regulations prescribe.

          (f) Importers, manufacturers, and dealers who have registered
          and paid the tax as provided for in section 2(a) of
          this Act shall not be required to conform to the provisions of
          this section with respect to transactions in firearms with
          dealers or manufacturers if such dealers or manufacturers have
          registered and have paid such tax, but shall keep such records
          and make such reports regarding such transactions as may be
          prescribed by regulations under this Act.


          SEC. 5. (a) within sixty days after the effective date of
          this act every person possessing a firearm shall register, with
          the collector of the district in which he resides, the number or
          other mark identifying such firearm, together with his name
          address, place where such firearm is usually kept, and place of
          business or employment, and, if such person is other than a-
          natural person, the name and home address of an executive officer
          thereof: Provided, That no person shall be required to register
          under this section with respect to any firearm acquired after the
          effective date of, and in conformity with the provisions of, this
          Act.

          (b) Whenever on trial for a violation of section 6 hereof
          the defendant is shown to have or to have had possession of such
          firearm at any time after such period of sixty days without
          having registered as required by this section such possession
          shall create a presumption that such firearm came into the
          possession of the defendant subsequent to the effective date of
          this act, but this presumption shall not be conclusive.


          SEC. 6. It shall be unlawful for any person to receive or
          possess any firearm which has at any time been transferred in
          violation of section 3 or 4 of this Act.

          SEC. 7. (a) Any firearm which has at any time been
          transferred in violation of the provisions of this act 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 forfeiture of unstamped
          articles are extended to and made to apply to the articles taxed
          under this Act, and the persons to whom this Act applies.

          (b) In the case of the forfeiture of any firearm by reason
          of a violation of this Act: No notice of public sale shall be
          required; no such firearm shall be sold at public sale; if such
          firearm is in the possession of any officer of the United states
          except the Secretary, such officer shall deliver the firearm to
          the Secretary; and the Secretary may order such firearm destroyed
          or may sell such firearm to any State, Territory, or possession
          (including the Philippine Islands), or political subdivision
          thereof, or the District of Columbia, or retain it for the use of
          the Treasury department or transfer it without charge to any
          Executive department or independent establishment of the
          Government for use by it.

          SEC. 8. (a) Each manufacturer and importer of a firearm
          shall identify it with a number or other identification mark
          approved by the Commissioner, such number or mark to be stamped
          or other placed thereon in a manner approved by the Commissioner.

          (b) It shall be unlawful for anyone to obliterate, remove,
          change, or alter such number or other identification mark.
          Whenever on trial for a violation of this subsection the
          defendant is shown to have or to have had possession of any
          firearm upon which such number or mark shall have been
          obliterated, removed, changed, or altered, such possession shall
          be deemed sufficient evidence to authorize conviction unless the
          defendant explains such possession to the satisfaction of the
          jury.


          SEC. 9. Importers, manufacturers, and dealers shall keep
          such books and records and render such returns in relation to the
          transactions in firearms specified in this Act as the
          Commissioner, with the approval of the Secretary, may by
          regulations require.

          SEC. 1O. (a) No firearm shall be imported or brought into
          the United States or any territory under its control or
          jurisdiction (including the Philippine Islands) except that,
          under regulations prescribed by the Secretary, any firearm may
          be so imported or brought in when (1) the purpose thereof is
          shown to be lawful and (2) such firearm is unique or of a type
          which cannot be obtained within the United States or such
          territory.

          (b) It shall be unlawful (1) fraudulently or knowingly to
          import or bring any firearm into the United States or any
          territory under its control or jurisdiction (including the
          Philippine Islands), in violation of the provisions of this Act;
          or (2) knowingly to assist in so doing; or (3) to receive,
          conceal, buy, sell, or in any manner facilitate the
          transportation, concealment or sale of any such firearm after
          being imported or brought in, knowing the same to have been
          imported or brought in contrary to law. Whenever on trial for a
          violation of this section the defendant is shown to have or to
          have had possession of such firearm, such possession shall be
          deemed sufficient evidence to authorize conviction unless the
          defendant explains such possession to the satisfaction of the
          jury.

          SEC. 11. It shall be unlawful for any person who is
          required to register as provided in section 5 hereof and who
          shall not have so registered, or any other person who has not in
          his possession a stamp-affixed order as provided in section 4
          hereof, to ship, carry, or deliver any firearm in interstate
          commerce.


          SEC. 12. The Commissioner with the approval of the
          Secretary, shall prescribe such rules and regulations as may be
          necessary for carrying the provisions of this Act into effect.


          SEC. 13. This Act shall not apply to the transfer of
          firearms (1) to the United States Government, any State,
          Territory, or possession of the United States, or to any
          political subdivision thereof, or to the District of Columbia;
          (2) to any peace officer or any Federal officer designated by
          regulations of the Commissioner; (3) to the transfer of any
          firearm which is unserviceable and which is transferred as a
          curiosity or ornament.


          SEC. 14. Any person who violates or fails to comply with any
          of the requirement of this Act shall, upon conviction, be fined
          not more than $2,000 or be imprisoned for not more than five
          years, or both, in the discretion of the court.


          SEC. 15. The taxes imposed by paragraph (a) of section 600
          of the Revenue Act of 1926 (U.S.C., Supp. VII, title 26, sec.
          1120) and by section 610 of the Revenue Act of 1932 (47 Stat.
          169, 264), shall not apply to any firearm on which the tax
          provided by section 3 of this Act has been paid.

          SEC. 16. If any provision of this Act, or the application
          thereof to any person or circumstance, is held invalid, the
          remainder of the Act, and the application of such provision to
          other persons or circumstances shall not be affected thereby.

          SEC. 17. This Act shall take effect on the thirtieth day
          after the date of its enactment.

          SEC. 18. This Act may be cited as the "National Firearms
          Act."

          Approved, June 26, 1934.