§5821. Making tax — Inbound Citations

Citations to 26 U.S.C. § 5821 as a whole

• 26 U.S.C. § 5853(b)

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  (b) 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.