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Sec. 5854 Exportation of firearms exempt from transfer tax

  • Internal Revenue Code of 1986
  • SUBTITLE E -- ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES
  • Chapter 53 -- Machine Guns, Destructive Devices, and Certain Other Devices
  • Subchapter B -- General Provisions and Exemptions
  • Part II -- Exemptions

A firearm may be exported without payment of the transfer tax imposed under section 5811 provided that proof of the exportation is furnished in such form and manner as the Secretary may by regulations prescribe.

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