26 USC § 5843 - Records and returns

---
identifier: "/us/usc/t26/s5843"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5843 - Records and returns"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5843"
section_name: "Records and returns"
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.)"
---


# § 5843. Records and returns

Importers, manufacturers, and dealers shall keep such records of, and render such returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of firearms as the Secretary may by regulations prescribe.

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**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 5843, , , as amended by act , , , related to identification of firearms prior to the general revision of this chapter by .

Provisions similar to those comprising this section were contained in prior section 5842, act , , prior to the general revision of this chapter by .

### Amendments

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