EXEMPTIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Alcohol, Tobacco, and Certain Other Excise Taxes
  5. MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
  6. General Provisions and Exemptions
  7. EXEMPTIONS

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Section
5851

Special (occupational) tax exemption

Section
5852

General transfer and making tax exemption

Section
5853

Transfer and making tax exemption available to certain governmental entities

Section
5854

Exportation of firearms exempt from transfer tax