# Pub. L. 90-618: changes to the Internal Revenue Code

1968-10-22, 82 Stat. 1227. Source: <https://www.govinfo.gov/link/plaw/90/public/618>.

## Legislative history

- Bill: [H.R. 17735](https://www.congress.gov/bill/90th-congress/house-bill/17735)

## § 5801: Imposition of tax

- Enacted 26 U.S.C. § 5801.

## § 5802: Registration of importers, manufacturers, and dealers

- Enacted 26 U.S.C. § 5802.

## § 5811: Transfer tax

- Enacted 26 U.S.C. § 5811.

## § 5812: Transfers

- Enacted 26 U.S.C. § 5812.

## § 5821: Making tax

- Enacted 26 U.S.C. § 5821.

## § 5822: Making

- Enacted 26 U.S.C. § 5822.

## § 5841: Registration of firearms

- Enacted 26 U.S.C. § 5841.

## § 5842: Identification of firearms

- Enacted 26 U.S.C. § 5842.

## § 5843: Records and returns

- Enacted 26 U.S.C. § 5843.

## § 5844: Importation

- Enacted 26 U.S.C. § 5844.

## § 5845: Definitions

- Enacted 26 U.S.C. § 5845.

## § 5846: Other laws applicable

- Enacted 26 U.S.C. § 5846.

## § 5847: Effect on other laws

- Enacted 26 U.S.C. § 5847.

## § 5848: Restrictive use of information

- Enacted 26 U.S.C. § 5848.

## § 5849: Citation of chapter

- Enacted 26 U.S.C. § 5849.

## § 5851: Special (occupational) tax exemption

- Enacted 26 U.S.C. § 5851.

## § 5852: General transfer and making tax exemption

- Enacted 26 U.S.C. § 5852.

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

- Enacted 26 U.S.C. § 5853.

## § 5854: Exportation of firearms exempt from transfer tax

- Enacted 26 U.S.C. § 5854.

## § 5861: Prohibited acts

- Enacted 26 U.S.C. § 5861.

## § 5871: Penalties

- Enacted 26 U.S.C. § 5871.

## § 5872: Forfeitures

- Enacted 26 U.S.C. § 5872.

## § 6806: Occupational tax stamps

- § 6806: Pub. L. 90–618 substituted “Occupational tax stamps” for “Posting occupational tax stamps” in section catchline, and substituted provisions that every person liable for a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E of this title) conspicuously place and keep in his place of business all stamps denoting payment of such special tax for provisions that every person liable for a special tax conspicuously place and keep in his place or business all stamps denoting payment of said special tax, provisions that authorized the Secretary or his delegate to require that the stamps denoting the payment of the special tax imposed by section 4461 of this title be posted on or in each device so that it will be visible to any person operating the device, and provisions that every person liable for the special tax under section 4411 of this title place the stamp denoting payment of such special tax in a conspicuous place in his place of business, or, if he has no such place of business, to keep such stamp on his person.

## § 7273: Penalties for offenses relating to special taxes

- § 7273: Pub. L. 90–618 redesignated former subsec. (a) as existing provisions, struck out heading “General rule”, all references to subsecs. (a) or (b) of section 6806 of this title, provision that nothing in this subsec. affects the liability of any person doing any act, etc., upon which a special tax is imposed for such special tax, and struck out subsec. (b) setting forth penalties for the failure to comply with the provisions of section 6806(c) of this title.