26 USC § 5842 - Identification of firearms

---
identifier: "/us/usc/t26/s5842"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5842 - Identification of firearms"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5842"
section_name: "Identification of firearms"
chapter_number: 53
chapter_name: "MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"
subchapter_number: "B"
subchapter_name: "General Provisions and Exemptions"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5842. Identification of firearms

**(a)** **Identification of firearms other than destructive devices** Each manufacturer and importer and anyone making a firearm shall identify each firearm, other than a destructive device, manufactured, imported, or made by a serial number which may not be readily removed, obliterated, or altered, the name of the manufacturer, importer, or maker, and such other identification as the Secretary may by regulations prescribe.

**(b)** **Firearms without serial number** Any person who possesses a firearm, other than a destructive device, which does not bear the serial number and other information required by subsection (a) of this section shall identify the firearm with a serial number assigned by the Secretary and any other information the Secretary may by regulations prescribe.

**(c)** **Identification of destructive device** Any firearm classified as a destructive device shall be identified in such manner as the Secretary may by regulations prescribe.

---

**Source Credit**: (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1230; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Prior Provisions

A prior section 5842, , , related to books, records, and returns, prior to the general revision of this chapter by .

Provisions similar to those comprising this section were contained in prior section 5843, , , as amended by act , , , prior to the general revision of this chapter by .

### Amendments

1976— struck out “or his delegate” after “Secretary” wherever appearing.