---
kind: "section"
citation: "26 U.S.C. § 5843"
title: "26"
title_heading: "Internal Revenue Code"
number: "5843"
heading: "Records and returns"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5843"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms"
  - "Subchapter B — General Provisions and Exemptions"
  - "Part I — General Provisions"
---

# §5843. Records and returns


[Importers](/usc/26/5702.md?p=k), [manufacturers](/usc/26/5845.md?p=m), and [dealers](/usc/26/5845.md?p=k) shall keep such records of, and render such returns in relation to, the importation, manufacture, making, receipt, and sale, or other disposition, of [firearms](/usc/26/5845.md?p=a) as the Secretary may by regulations prescribe.


## 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.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5843, act Aug. 16, 1954, ch. 736, 68A Stat. 725, as amended by act Sept. 2, 1958, Pub. L. 85–859, title II, § 203(e), 72 Stat. 1427, related to identification of firearms prior to the general revision of this chapter by Pub. L. 90–618.

Provisions similar to those comprising this section were contained in prior section 5842, act Aug. 16, 1954, 68A Stat. 725, prior to the general revision of this chapter by Pub. L. 90–618.

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.