26 USC § 5853 - Transfer and making tax exemption available to certain governmental entities

---
identifier: "/us/usc/t26/s5853"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5853 - Transfer and making tax exemption available to certain governmental entities"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5853"
section_name: "Transfer and making tax exemption available to certain governmental entities"
chapter_number: 53
chapter_name: "MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS"
subchapter_number: "B"
subchapter_name: "General Provisions and Exemptions"
part_number: "II"
part_name: "EXEMPTIONS"
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. 1233; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 5853. Transfer and making tax exemption available to certain governmental entities

**(a)** **Transfer** A firearm may be transferred without the payment of the transfer tax imposed by section 5811 to any State, possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations.

**(b)** **Making** A firearm may be made without payment of the making tax imposed by section 5821 by, or on behalf of, any State, or possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations.

**(c)** **Right to exemption** No firearm may be transferred or made exempt from tax under this section unless the transfer or making is performed pursuant to an application in such form and manner as the Secretary may by regulations prescribe.

---

**Source Credit**: (Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1233; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Prior Provisions

A prior section 5853, , , related to importing firearms illegally, prior to the general revision of this chapter by . See  and , Crimes and Criminal Procedure.

Provisions similar to those comprising this section were contained in prior section 5821, , , as amended by act , , , prior to the general revision of this chapter by .

### Amendments

1976—Subsec. (c).  struck out “or his delegate” after “Secretary”.