Current through Pub. L. 119-100Open in workspace

§ 5854 Exportation of firearms exempt from transfer tax

A firearm may be exported without payment of the transfer tax imposed under section provided that proof of the exportation is furnished in such form and manner as the Secretary may by regulations prescribe.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1234; 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 § 5854

Source: decipher.legal/usc/26/5854 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)