District Director. Means the District Director of Internal Revenue. Firearm. Means any weapon, by whatever name known, which is designed to expel a projectile or projectiles by the action of an explosive and a firearm mufer or firearm silencer, or any part or parts of such weapon. Fugitive from justice, Means any person who has ded from any State, Territory, the District of Columbia, or possession of the United States to avoid prosecution for a crime punishable by Imprisonment for a term exceeding one year or to avoid giving testimony in any criminal proceeding. (Bec. 1, 52 Stat. 1250, as amended; 15 U. S. C. 901) Importation. Means the bringing of firearms, or ammunition or cartridge cases, primers, bullets, or propellent powder, within the limits of the United States or any territory under its control or jurisdiction, from a place outside thereof (whether such place be a foreign country or territory subject to the jurisdiction of the United States), for purposes of sale or distribution. Importer. Means any person who engages in the importation of firearms, or ammunition or cartridge cases, primers, bullets, or propellent powder for purposes of sale or distribution. Includes and including. When used in a definition or statement in this part shall not be deemed to exclude other things otherwise within the scope thereof. Interstate or foreign commerce. Means (a) commerce between any State, Territory, or possession (not including the Canal Zone), or the District of Columbia, and any place outside thereof; (b) commerce between points within the same. State, Territory, or possession (not including the Canal Zone), or the District of Columbia, but through any place outside thereof; or (c) commerce within any Territory or possession or the District of Columbia. License. Means a license issued under authority of section 3 (b) of the act. (Bec. 3, 52 Stat. 1251; 15 U. S. C. 903) PISSUANCE OF A LICENSE $177.26 Application for an original license. The application for an original license shall be made on Form 7 (Firearms), copies of which may be procured from any District Director of Internal Revenue. The application shall be filled with the District Director for the internal revenue district within which each place of business operated by the applicant is located. The application must contain all the information required by the form and must be accompanied by the appropriate license fee. $177.27 Application for renewal of license. Prior to the expiration of a license, each licensee will receive a Form 8-A (Firearms) which should be executed and immediately returned with proper remittance to the District to the Director. $177.28 License fee. In the case of a a manufacturer (including importer) the license fee is $25 per annum, and in the case of a dealer, the license fee is $1 per annum. $177.29 Procedure by District Director. Upon receipt of (a) a properly executed application for an original 11Icense on Form 7 (Firearms), or (b) a properly executed application for renewal of a license on Form 8-A (Firearms), accompanied by the required license fee, the District Director may make such inquiry as deemed necessary to determine the bona fides of the applicant. Upon determination that the applicant is lawfully entitled to a license, the District Director will issue such applicant a license on Form 8 (Firearms). Each license will bear an individual serial number and such number will be permanently assigned the licensee to whom issued for so long as he maintains continuity of annual renewal. 177.30 Cancellation of license. The District Director may cancel as null and void ab initio the license of any person shown by investigation and competent evidence to be or to have been in any one of the prohibited classes referred to in 177.25, provided (a) the licensee is notified by registered mail, directed to his last known address, of the intention of the District Director to cancel the license, (b) such notification is accom Person. Includes an individual, partnership, association, or corporation. Regional Commissioner. Means the Regional Commissioner of Internal Revenue in each of the internal revenue regions. Secretary. Means the Secretary of the Treasury. United States. Means the States, Territories or possessions (except the Canal Zone) and the District of Columbia. $177.30 or revoked as provided in 177.43. Notwithstanding the provisions of 177.84 or 177.85, a licensed manufacturer or licensed dealer who is indicted during the term of his license for a crime punishable by imprisonment for a term exceeding one year may continue operations under his license until a conviction under the indictment becomes final: Provided, That if the term of the license expires during the period between the date of the indictment and the date conviction thereunder becomes final, such manufacturer or dealer must file a timely application for the renewal of his license in order to continue operations. Such application shall show that the applicant is under indictment for a crime punishable by imprisonment for a term exceeding one year. The provisions of § 177.83 shall not be construed as prohibiting the shipment of firearms and ammunition in interstate or foreign commerce to a manufacturer or a dealer continuing operations under his license pursuant to the provisions of this section. (Sec. 3, 52 Stat. 1251; 15 U.S.C. 903) 177.32 License cannot be assigned or transferred. A Federal Firearn.s Act license is not assignable or transferable under any circumstances and is valid only with respect to the operations of the person to whom issued. 177.33 Locations covered by license. The license applies to the operations of the licensee at a specific location. Accordingly, a separate license must be obtained for each place at which the business of importing, manufacturing, selling, or distributing firearms or ammunition is conducted. However, no license is required to cover a separate warehouse used by a licensee solely for temporary storage of firearms or ammunition, provided appropriate records are maintained at the licensed premises served by such warehouse to show the receipt and disposition of such articles. § 177.34 Removal of licensee, A 11censee may remove his business to a new location without procuring a new license. However, in every case, whether or not the removal is from one internal revenue district to another, prompt notification of the new location of the business must be given to: (a) The District Director for the internal revenue district wherein the current license was originally issued; (b) The District Director for the internal revenue district from which or within which the removal is made; and (c) The District Director for the internal revenue district to which the removal is made. In each instance the license must be submitted for endorsement to the District Director having jurisdiction over the internal revenue district to which removal is made. After endorsement of the license to show the new address, and the new license number, if any, the District Director will return the license to the licensee. 177.35 Discontinuance of business. If a licensee permanently discontinues business, at any place of business, prompt notification thereof must be given to the District Director for the internal revenue district in which such business is discontinued.. (See also § 177.51.) $177.36 State or other law. The license confers no right or privilege to conduct business contrary to State law or other law. The holder of a license is not, by reason of such license, immune from punishment for dealing in firearms or ammunition in violation of the provisions of any State law or other law. Similarly, compliance with the provisions of any other law affords no immunity under the act. $177.37 License fee not refundable. No refund of any part of the amount paid as a license fee shall be made where, for any reason, a licensee discontinues operations prior to the expiration of the period covered by the license. shall be made if the license is suspended or revoked because of violation by the licensee of any provision of the act. No refund 177.43 Revocation of license. Section 3(c) of the Act (16 U.S.C. 903 (c)) provides that whenever any licensee is convicted of a violation of any of the provisions of the Act it shall be the duty of the clerk of the court to notify the Secretary of the Treasury within 48 hours after such conviction, Accordingly, the Director, pursuant to the authority delegated to him to administer and enforce the Act shall, upon receipt of the notice of a conviction of a licensee of a violation of any of the provisions of the Act, immediately notify the licensee, by registered mail addressed to his last known address, that his license is being revoked. The letter will state the basis of the revocation and give the licensee an opportunity to show cause within 30 days after such notification is mailed why his license should not be revoked. If the licensee fails to show cause, the license will be revoked by the Director in accordance with the provisions of section 3(e) of the Act. SUBPART D-CONDUCT OF BUSINESS $177.50 Identification of firearms. Each licensed manufacturer and importer of a firearm produced on and after July 1, 1958, shall identify it by stamping (impressing), or otherwise conspicuously placing or causing to be stamped (impressed) or placed thereon, in a manner not susceptible of being readily obliterated or altered, the name of the manufacturer or importer, and the serial number, caliber, and model of the firearm. However, where imported firearms are identified by the foreign manufacturer in a manner prescribed in the foregoing sentence, additional stamping will not be required if the information prescribed by this section appears. However, individual serial numbers and model designation will not be required such shotgun or rifle also is subject to on any shotgun or 22 caliber rifle unless the provisions of the National Firearms Act. 177.51 Firearms records. Each 11censed manufacturer or dealer shall maintain complete and adequate records reflecting the production or receipt (whether by importation, acquisition from other licensees, or otherwise), and the disposition, at wholesale or retail, of all firearms (including firearms in an unassembled condition, but not including miscellaneous parts thereof) physically or constructively received or disposed of in the course of his business. Entries in such records shall be posted at the time of each transaction, or in each instance not later than the close of business on the day next succeeding the day on which the transaction occurs. The records prescribed by this section shall be in permanent form, and shall be retained on the business premises for a period of not less than 10 years from the date the transaction occurs or until discontinuance of business by the licensee. Where the business is discontinued and succeeded by a new licensee, the records will appropriately reflect such facts and will be delivered to the successor. Where discontinuance of the business is absolute, the records will appropriately reflect that fact and should be delivered to the Director for disposition. The records will show and include: (a) A full and adequate description of each firearm, including (1) the manufactarer thereof; (2) the manufacturer's serial number stamped thereon; (3) the caliber or gauge of the firearm; (4) the model and type of firearm; and (b) The name and address of each person from whom each firearm (if not the manufacturer's own product) was received together with the date of acquisition; and (c) The disposition made of each firearm including the name and address of the person to whom sold and the date of disposition. Except as hereinafter provided, the prescribed format for the firearms record is as follows: Nothing contained in this section shall be construed to preclude the utilization of complete and adequate commercial invoices, or comparable business machine methods of recording transactions, in lieu of records in the format prescribed, or to prevent the microfilming of records for retention purposes; provided, all the information required by this section is included in said invoices, etc., and is readily available upon appropriate request. 177.52 Transactions between licensees. Where firearms are transferred between licensees, the Federal Firearms Act license number of the transferor or the transferee, as the case may be, may be entered in the records in lieu of the exact name and address of such transferor or transferee. § 177.53 Over-the-counter transactions. The purchase or sale of any firearm by a licensee under the Federal Firearms Act is subject to all applicable Federal requirements. Accordingly, complete and accurate information regarding the purchase or sale of any firearm in an over-the-counter transaction by a Federal Firearms Act licensee shall be duly recorded in the records prescribed by this subpart. (See also 177.36.) $177.54 Authority to examine records, etc. All records required to be kept under the provisions of this part, and all firearms required to be shown in such records, shall be subject to inspection by internal revenue officers during regular business hours or, if regular business hours are not maintained, upon demand during the daytime. 177.55 Prohibited transactions. To avoid transactions in violation of the Federal Firearms Act, licensees should be guided by the provisions of Subpart F of this part. § 177.56 Variations from requirements. The Director may approve methods of operation other than as specified in this part, where he finds that an emergency exists and the proposed variations from the specified requirements are necessary, and the proposed variations tion to do so, in triplicate, to the Assistant Regional Commissioner for transmittal to the Director. The application shall describe the proposed variation and set forth the reason.. therefor. A variation shall not be em ployed until the application has, been approved. The licensee shall retain, as part of his records, any authorization of the Director under this section. SUBPART E-EXEMPTIONS $177.70 General. The provisions of the act do not apply: (a) With respect to the transporta tion, shipment, receipt, or importation of any firearm, or ammunition, sold or shipped to, or issued for the use of (1) The United States or any department, independent establishment, or agency thereof; (2) Any State, Territory, or possession, or the District of Columbia, or any department, independent establishment, agency, or any political subdivision thereof; (3) Any duly commissioned officer or agent of the United States, a State, Territory, or possession, or the District of Columbia, or any political subdivision thereof; (4) Any bank, public carrier, express, or armored-truck company organized and operating in good faith for the transportation of money and valuables, provided exemption is granted as prescribed in 177.71; and (5) Any research laboratory designated under § 177.72 and granted exemption thereunder; or (b) With respect to: (1) The transportation, shipment, or receipt of any antique or unserviceable firearms, or ammunition, possessed and neld as curios or museum pieces and (2) Shipment of firearms and ammunition to institutions, organizations, or persons to whom such firearms and ammunition may be lawfully delivered by the Secretary of the Army, or the Secretary of the Air Force, and the transportation of such firearms and ammunition by their lawful possessors while they are engaged in military training or in competitions. (a) Will not hinder the effective ad§ 177.71 Bank, public carrier, express, ministration of this part, and or armored-truck company. Any bank, (b) Will not be contrary to any pro- public carrier, express, or armored-truck vision of law. company organized and operating in Variations from requirements granted good faith for the transportation of under this section are conditioned on money and valuables, may procure an compliance with the procedures, condi- exemption upon application to the Distions, and limitations set forth in the trict Director for each district within approval of the application. Failure to which a place of business is located. comply in good faith with such pro- Such application shall be submitted uncedures, conditions, and limitations shall der oath or be verified by a written declaautomatically terminate the authority ration that it is made under penalties of for such variations and the licensee perjury and show the character of the thereupon shall fully comply with the business of the applicant and the purprescribed requirements of regulations poses for which the exemption is refrom which the variations were author- quested. If the application and the purized. Authority for any variation may poses stated are bona fide, the exemption be withdrawn whenever in the judgment shall be granted. In all cases as soon as of the Director the effective administra- possible after the receipt of the application of this part is hindered by the con- tion, the District Director shall notify tinuation of such variation. Where a the applicant by letter that, by direction licensee desires to employ such varia- of the Secretary, the exemption is tion, he shall submit a written applica- granted or denied, as the case may be. $177.72 Research laboratory. A research laboratory desiring to procure an exemption under this subpart shall fle ar application with the Director. The application shall be submitted under oath or be verified by a written declaration that it is made under penalties of perjury and shall show (a) by whom and the purpose for which the laboratory was organized, (b) the source of the funds expended for the maintenance and services performed by, and the operaoperations of the laboratory, (c) the tions of, the laboratory, and (d) the purposes for which the exemption is requested. The Director shall notify the applicant that, by direction of the Secdenied, as the case may be. retary, the application is granted, or SUBPART FUNLAWFUL ACTS 177.80 License to operate. It shall be unlawful for any manufacturer or dealer, except a manufacturer · tion in interstate or foreign commerce. háp, or receive any firearm or ammuniFarther, it shall be unlawful for any licensed dealer or licensed manufacturer, who is a fugitive from Justice or who has been finally convicted of a crime punishable by imprisonment for a term exceeding one year in any court, to transport, ship, or receive any firearm or merce, or to cause any firearm or ammuammunition in interstate or foreign.commition to be transported or shipped in, interstate or foreign commerce. (Sec. 2, 53 Stat. 1250 as amended; 18 U.S.G. 902) § 177.81 Transactions involving unlicensed operators. It shall be unlawful for any person to receive any firearm or ammunition transported or shipped in interstate or foreign commerce in violation of section 2 (a) of the act (15 U. S. C. 902 (a)), knowing or having reasonable cause to believe such firearms or ammu ition to have been transported or shipped in violation of said section. (Sec. 2, 52 Stat. 1250, as amended; 15 U. S. C. 902) 177.82 Transactions in violation of State law. It shall be unlawful for any licensed manufacturer or dealer to transport or ship any firearm in interstate or foreign commerce to any person other than a licensed manufacturer or dealer in any State the laws of which require that a (State) license be obtained for the purchase of such firearm, unless such (State) license is exhibited to such manufacturer or dealer by the prospective purchaser. (Sec. 2, 52 Stat. 1250, as amended; 15 U. S. C. 902) $177.83 Interstate deliveries to felons, etc. It shall be unlawful for any person to ship, transport, or cause to be shipped or transported in interstate or foreign commerce any firearm or ammunition to any person knowing or having reasonable cause to believe that such person is a fugitive from justice or is under indict ment for, or has been convicted of, a crime punishable by imprisonment for a term exceeding one year by or in any court. (Sec. 2, 52 Stat. 1250, as amended; 15 U. S. C. 902) § 177.84 Interstate transportation by felons, etc. It shall be unlawful for any person who is a fugitive from justice or who is under indictment for, or has been convicted of, a crime punishable by imprisonment for a term exceeding one year by or in any court, to ship, transport, or cause to be shipped or transported in interstate or foreign commerce any firearm or ammunition. (Sec. 2, 52 Stat. 1250, as amended; 15 US.C. 902) § 177.85 Receipt by felons, etc. It shall be unlawful for any person who is a fugitive from justice or who is under indictment for, or has been convicted of, a crime punishable by imprisonment for a term exceeding one year by or in any court, to receive any firearm or ammunition which has been shipped or transported in interstate or foreign commerce. (Sec. 2, 52 Stat. 1250, as amended; 15 UB.C. 902) $177.86 Interstate transportation of stolen firearms or ammunition. It shall be unlawful for any person to transport or ship or cause to be transported or shipped in interstate or foreign commerce any stolen firearm or ammunition, knowing, or having reasonable cause to believe, same to have been stolen. (Sec. 2, 52 Stat. 1250, as amended; 15 U. S. C. 902) $177.87 Receipt, etc., of stolen firearms or ammunition. It shall be unlawful for any person to receive, conceal, store, barter, sell, or dispose of any firearm or ammunition or to pledge or accept as security for a loan any firearm or ammunition moving in or which is a part of interstate or foreign commerce, and which while so moving or constituting such part has been stolen, knowing, or having reasonable cause to believe the same to have been stolen. of 1954 relating to the seizure, forfeiture, and disposition of firearms as defined in section 5848 of such Code, so far as applicable, extend to seizures and forfeitures incurred under the provisions of the act. 177.102 Disposition after forfeiture. Any firearm or ammunition forfeited by reason of a violation of the act or any rules or regulations promulgated thereunder, the forfeiture of which firearm (Sec. 2, 52 Stat. 1250, as amended; 15 U. S. C. or ammunition has not been remitted or 902) 177.88 Removal, etc., of manufacturer's serial number. It shall be unlawful for any person to transport, ship. or knowingly receive in interstate or foreign commerce any firearm from which the manufacturer's serial number has been removed, obliterated, or altered. (Sec. 2, 52 Stat. 1250, as amended; 15 U. S. C. 002) SUBPART G-PENALTIES, SEIZURES AND mitigated, shall be delivered to the Administrator of General Services, General Services Administration, for use or disposition as provided by law (63 Stat. 377). 8:47 a. m.] § 177.100 Penalties. Section 5 (a) of the act (15 U. S. C. 905 (a)), provides (F. R. Doc. 58-400: Filed, Jan. 17, 1958; certain penalties for violation of the provisions of the act or the regulations in this part, and for knowingly making any false statement in applying for a license or exemption. With respect to transactions and dealings declared unlawful and in violation of the act, see section 2 of the act (15 U. S. C. 902). § 177.101 Seizure and forfeiture. Pursuant to section 5 (b) of the act (15 U. S. C. 905 (b)), any firearm or ammunition involved in any violation of the act or of the regulations in this part is subject to seizure and forfeiture, and all provisions of the Internal Revenue Code Published in the Federal Register, 1958, except January 18, 1958 effective March 1, as to Section 177.50, which becomes effective on and after July 1, 1958. Amended by Treasury Decision 6613 (F.R. Doc. 62-10183; Filed, Oct. 11, 1962; 8:50 a.m.), Published in Federal Register October 12, 1962, effective December 1, 1962. Amended by Treasury Decision 6705 (F.R. Doc. 64-1973, Filed, Feb. 28, 1964; 8:48 a.m.), Published in Federal Register February 29, 1964, effective February 29, 1964. |