§4182. Exemptions

(a) Machine guns and short barrelled firearms

The tax imposed by section 4181 shall not apply to any firearm on which the tax provided by section 5811 has been paid.

(b) Sales to defense department

No firearms, pistols, revolvers, shells, and cartridges purchased with funds appropriated for the military department shall be subject to any tax imposed on the sale or transfer of such articles.

(c) Records

Notwithstanding the provisions of sections 922(b)(5) and 923(g) of title 18, United States Code, no person holding a Federal license under chapter 44 of title 18, United States Code, shall be required to record the name, address, or other information about the purchaser of shotgun ammunition, ammunition suitable for use only in rifles generally available in commerce, or component parts for the aforesaid types of ammunition.

(Aug. 16, 1954, ch. 736, 68A Stat. 490 ; Nov. 26, 1969, Pub. L. 91–128, §5, 83 Stat. 269 .)

Amendments

1969-Subsec. (c). Pub. L. 91–128 added subsec. (c).

Short Title of 1969 Amendment

Section 1(a) of Pub. L. 91–128 provided that: "This Act [amending this section and sections 4911, 4912, 4914, 4915, 4919, 4920, 6011, and 6680 of this title and enacting provisions set out as notes under section 6680 of this title] may be cited as the 'Interest Equalization Tax Extension Act of 1969'."

Cross References

Machine guns and certain other firearms, see section 5801 et seq. of this title.

Section Referred to in Other Sections

This section is referred to in section 4222 of this title; title 15 section 2052; title 16 section 669b.