Citation of chapter

26 U.S.C. § 5849

• Title: 26 — Internal Revenue Code
• Chapter: Subchapter B—General Provisions and Exemptions
• Part: I

Text

This chapter may be cited as the "National Firearms Act" and any reference in any other provision of law to the "National Firearms Act" shall be held to refer to the provisions of this chapter.

History

(Added Pub. L. 90–618, title II, §201, Oct. 22, 1968, 82 Stat. 1232.)

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 5849, Pub. L. 85–859, title II, §203(g)(1), Sept. 2, 1958, 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

Statutory Notes and Related Subsidiaries

Short Title
Pub. L. 90–618, title II, §202, Oct. 22, 1968, 82 Stat. 1235, provided that: "The amendments made by section 201 of this title [enacting this chapter] shall be cited as the 'National Firearms Act Amendments of 1968'."

Editorial Notes

Amendments
2018—Pub. L. 115–141, div. U, title IV, §401(a)(253), (254), Mar. 23, 2018, 132 Stat. 1196, substituted "General transfer and making tax exemption" for "General transfer and making exemption" in item 5852 and "Transfer and making tax exemption available to certain governmental entities" for "Exemption from transfer and making tax available to certain governmental entities and officials" in item 5853.