Long title | An Act to provide for the taxation of manufacturers, importers, and dealers in certain firearms and machine guns, to tax the sale or other disposal of such weapons, and to restrict importation and regulate interstate transportation thereof. |
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Acronyms (colloquial) | NFA |
Nicknames | National Firearms Act of 1934 |
Enacted by | the 73rd United States Congress |
Effective | July 26, 1934[1] |
Citations | |
Public law | Pub. L. 73–474 |
Statutes at Large | 48 Stat. 1236 |
Codification | |
Titles amended | 26 U.S.C.: Internal Revenue Code |
U.S.C. sections created | I.R.C. ch. 53 § 5801 et seq. |
Legislative history | |
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United States Supreme Court cases | |
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The National Firearms Act (NFA), 73rd Congress, Sess. 2, ch. 757, 48 Stat. 1236 was enacted on June 26, 1934, and currently codified and amended as I.R.C. ch. 53. The law is an Act of Congress in the United States that, in general, imposes an excise tax on the manufacture and transfer of certain firearms and mandates the registration of those firearms. The NFA is also referred to as Title II of the federal firearms laws, with the Gun Control Act of 1968 ("GCA") as Title I.
All transfers of ownership of registered NFA firearms must be done through the National Firearms Registration and Transfer Record (the "NFA registry").[2] The NFA also requires that the permanent transport of NFA firearms across state lines by the owner must be reported to the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Temporary transports of some items, most notably suppressors (also referred to as silencers), do not need to be reported.