file with the Commissioner such documents in proof thereof as the Commissioner may by regulations prescribe.

(c) OTHER TAXES.

For exemption from the tax on pistols and revolvers, see section 2700 (b) (2), and for exemption from the manufacturer's sales tax on firearms, see section 3407 of chapter 29.

SEC. 2722. STAMPS.

(a) AFFIXING. The stamps provided for in section 2720 (c) (1) shall be affixed to the order for such firearm, provided for in section 2723.1

(b) OTHER LAWS APPLICABLE.

For provisions relating to the engraving, issuance, sale, accountability, cancellation, and distribution of tax-paid stamps, see section 2731.

SEC. 2723. ORDER FORMS.

(a) GENERAL REQUIREMENTS.-It shall be unlawful for any person to transfer a firearm except in pursuance of a written order from the person seeking to obtain such article, on an application form issued in blank in duplicate for that purpose by the Commissioner. Such order shall identify the applicant by such means of identification as may be prescribed by regulations under this subchapter and part VIII of subchapter A of chapter 27: Provided, That, if the applicant is an individual, such identification shall include fingerprints and a photograph thereof.

(b) CONTENTS OF ORDER FORM.-Every person so transferring a firearm shall set forth in each copy of such order the manufacturer's number or other mark identifying such firearm, and shall forward a copy of such order to the Commissioner. The original thereof, with stamps affixed, shall be returned to the applicant.

(c) PRIOR TRANSFERS.-No person shall transfer a firearm which has previously been transferred on or after July 26, 1934, unless such person, in addition to complying with subsection (b), transfers therewith the stamp-affixed order provided for in this section for each such prior transfer, in compliance with such regulations as may be prescribed under this subchapter for proof of payment of all taxes on such firearms.

(d) EXEMPTION IN CASE OF REGISTERED IMPORTERS, MANUFACTURERS, AND DEALERS.-Importers, manufacturers, and dealers who have registered and paid the tax as provided for in part VIII of subchapter A of chapter 27 shall not be required to conform to the provisions of this section with respect to transactions in firearms with dealers or manufacturers if such dealers or manufacturers have registered and have paid such tax, but shall keep such records and make such reports regarding such transactions as may be prescribed by regulations under this subchapter and part VIII of subchapter A of chapter 27.

(e) SUPPLY.-The Commissioner, with the approval of the Secretary, shall cause suitable forms to be prepared for the purposes of subsection (a), and shall cause the same to be distributed to collectors of internal revenue.

1 The statute reads "hereinafter provided for".

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SEC. 2724. BOOKS, RECORDS, AND RETURNS.

Importers, manufacturers, and dealers shall keep such books and records and render such returns in relation to the transactions in firearms specified in this subchapter and part VIII of subchapter A of chapter 27 as the Commissioner, with the approval of the Secretary, may by regulations require.

SEC. 2725. IDENTIFICATION OF FIREARMS.

Each manufacturer and importer of a firearm shall identify it with a number or other identification mark approved by the Commissioner, such number or mark to be stamped or otherwise placed thereon in a manner approved by the Commissioner.

SEC. 2726. UNLAWFUL ACTS.

(a) POSSESSING FIREARMS UNLAWFULLY TRANSFERRED.-It shall be unlawful for any person to receive or possess any firearm which has at any time been transferred in violation of sections 2720, 2721 (b), 2722, 2723, 2727, and 2731 of this subchapter.

(b) REMOVING OR CHANGING IDENTIFICATION MARKS.-It shall be unlawful for anyone to obliterate, remove, change, or alter the number or other identification mark required by section 2725. Whenever on trial for a violation of this subsection the defendant is shown to have or to have had possession of any firearm upon which such number or mark shall have been obliterated, removed, changed, or altered, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such possession to the satisfaction of the jury.

* *

(c) IMPORTING FIREARMS ILLEGALLY.-It shall be unlawful (1) fraudulently or knowingly to import or bring any firearm into the United States or any territory under its control or jurisdiction. *, in violation of the provisions of this subchapter and part VIII of subchapter A of chapter 27; or (2) knowingly to assist in so doing; or (3) to receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of any such firearm after being imported or brought in, knowing the same to have been imported or brought in contrary to law. Whenever on trial for a violation of this section the defendant is shown to have or to have had possession of such firearm, such possession shall be deemed sufficient evidence to authorize conviction unless the defendant explains such possession to the satisfaction of the jury.

[For presumption as to time of coming into possession of firearms, see section 3261 (c).]

SEC. 2727. EXPORTATION.

Under such rules and regulations as the Commissioner, with the approval of the Secretary, may prescribe, and upon proof of the exportation of any firearm to any foreign country (whether exported as part of another article or not) with respect to which the transfer tax under section 2720 has been paid by the manufacturer, the Commissioner shall refund to the manufacturer the amount of the tax so paid, or, if the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter.

SEC. 2728. IMPORTATION.

* *

No firearm shall be imported or brought into the United States or any territory under its control or jurisdiction *, except that, under regulations prescribed by the Secretary, any firearm may be so imported or brought in when (1) the purpose thereof is shown to be lawful and (2) such firearm is unique or of a type which cannot be obtained within the United States or such territory.

SEC. 2729. PENALTIES.

Any person who violates or fails to comply with any of the requirements of this subchapter and part VIII of subchapter A of chapter 27 shall, upon conviction, be fined not more than $2,000, or be imprisoned for not more than five years, or both, in the discretion of the court.

SEC. 2730. FORFEITURES.

(a) LAWS APPLICABLE. Any firearm which has at any time been transferred in violation of the provisions of this subchapter and part VIII of subchapter A of chapter 27 shall be subject to seizure and forfeiture, and (except as provided in subsection (b)) all the provisions of internal revenue laws relating to searches, seizures, and forfeiture of unstamped articles are extended to and made to apply to the articles taxed under this subchapter, and the persons to whom this subchapter and part VIII of subchapter A of chapter 27 applies.

(b) DISPOSAL.-In the case of the forfeiture of any firearm by reason of a violation of this subchapter and part VIII of subchapter A of chapter 27: No notice of public sale shall be required; no such firearm shall be sold at public sale; if such firearm is in the possession of any officer of the United States except the Secretary, such officer shall deliver the firearm to the Secretary; and the Secretary may order such firearm destroyed or may sell such firearm to any State, Territory, or possession or political subdivision thereof, or the District of Columbia, or retain it for the use of the Treasury Department or transfer it without charge to any Executive department or independent establishment of the Government for use by it.

* * *

[For inclusion of firearms, with respect to which there has been committed any violation of any provision of chapter 25 or of part VIII of subchapter A of chapter 27 in the term "contraband article", in connection with the seizure and forfeiture of such articles, see section 1 of the act of August 9, 1939 (53 Stat. 1291; 49 U. S. C. 781).]

SEC. 2731. OTHER LAWS APPLICABLE.

All provisions of law (including those relating to special taxes, to the assessment, collection, remission, and refund of internal revenue taxes, to the engraving, issuance, sale, accountability, cancellation, and distribution of tax-paid stamps provided for in the internaĺ revenue laws, and to penalties) applicable with respect to the taxes imposed by sections 2550 of subchapter A of chapter 23 and 3220 of subchapter A of chapter 27, and all other provisions of the internal revenue law shall, insofar as not inconsistent with the provisions of this subchapter and part VIII of subchapter A of chapter 27, be applicable with respect to the taxes imposed by section 2720 (a) of subchapter B of this chapter and section 3260 of subchapter A of chapter 27.

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§ 2732

EXCISE TAX PROVISIONS

SEC. 2732. REGULATIONS.

The Commissioner, with the approval of the Secretary, shall prescribe such rules and regulations as may be necessary for carrying the provisions of this subchapter and part VIII of subchapter A of chapter 27 into effect.

SEC. 2733. DEFINITIONS.

For the purposes of this subchapter and part VIII of subchapter A of chapter 27

(a) FIREARM.-The term "firearm" means a shotgun or rifle having a barrel of less than 18 inches in length, or any other weapon, except a pistol or revolver, from which a shot is discharged by an explosive, if such weapon is capable of being concealed on the person, or a machine gun, and includes a muffler or silencer for any firearm whether or not such firearm is included within the foregoing definition, but does not include any rifle which is within the foregoing provisions solely by reason of the length of its barrel if the caliber of such rifle is .22 or smaller and if its barrel is 16 inches or more in length.

(b) MACHINE GUN.-The term "machine gun" means any weapon which shoots, or is designed to shoot, automatically or semiautomatically, more than one shot, without manual reloading, by a single function of the trigger.

(e) CONTINENTAL UNITED STATES.-The term "continental United States" means the States of the United States and the District of Columbia.

(d) IMPORTER.-The term "importer" means any person who imports or brings firearms into the continental United States for sale.

(6) MANUFACTURER.—The term “manufacturer" means any person who is engaged within the continental United States in the manufacture of firearms, or who otherwise produces therein any firearm for sale or disposition.

(f) DEALER-The term "dealer" means any person, not a manufacturer or importer, engaged within the continental United States in the business of selling firearms. The term "dealer" shall include wholesalers, pawnbrokers, and dealers in used firearms.

(g) INTERSTATE COMMERCE.-The term "interstate commerce" means transportation from any State or Territory or District, or any insular possession of the United States * to any other State or to the District of Columbia.

(h) TO TRANSFER OR TRANSFERRED.-The term "to transfer" or "transferred" shall include to sell, assign, pledge, lease, loan, give away, or otherwise dispose of.

PERSON-The term "person" includes a partnership, company, association, or corporation, as well as a natural person.

* The statute reads "That for".

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CHAPTER 26 LIQUOR

SUBCHAPTER A-DISTILLED SPIRITS

SEC. 2800. TAX.

(a) RATE.

Part I-Provisions Relating to Tax

(1) DISTILLED SPIRITS GENERALLY.-There shall be levied and collected on all distilled spirits in bond or produced in or imported into the United States an internal revenue tax at the rate of $6 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn from bond.

[For wartime increase in rate, see section 1650.]

(2) PRODUCTS OF DISTILLATION CONTAINING DISTILLED SPIRITS. All products of distillation, by whatever name known, which contain distilled spirits or alcohol, on which the tax imposed by law has not been paid, shall be considered and taxed as distilled spirits.

(3) IMPORTED PERFUMES CONTAINING DISTILLED SPIRITS. There shall be levied and collected upon all perfumes imported into the United States containing distilled spirits a tax of $6 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon. Such tax shall be collected by the collector of customs and deposited as internal revenue collections, under such rules and regulations as the Commissioner, with the approval of the Secretary, may prescribe.

[For wartime increase in rate, see section 1650.]

(4) ALCOHOLIC COMPOUNDS FROM PUERTO RICO AND VIRGIN ISLANDS.

(A) PUERTO RICO.-Except as provided in section 3123, upon bay rum, or any article containing alcohol, brought from Puerto Rico into the United States for consumption or sale there shall be paid a tax on the spirits contained therein at the rate imposed on distilled spirits produced in the United States, to be collected at the port of entry by the collector of internal revenue of the district in which the port is located. The Commissioner, with the approval of the Secretary, is authorized to make such rules and regulations as may be necessary to carry this paragraph into effect.

(B) VIRGIN ISLANDS.

For provisions relating to tax on alcoholic compounds from the Virgin Islands, see section 3350.

(5) RECTIFIED spirits and WINES.-In addition to the tax imposed by this chapter on distilled spirits and wines, there shall be

165