Current through Pub. L. 119-100Open in workspace
§ 5843 Records and returns
Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the Secretary may by regulations prescribe.
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5843
Source: decipher.legal/usc/26/5843 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)