Federal

Federal For Sale

1934 saw the passage of the National Firearms Act (“NFA”), which became a section of the Internal Revenue Code. It was the first federal law governing the production and distribution of guns. The NFA taxed the production, sale, and transfer of specific types of firearms at the federal level as an exercise of its taxing authority. Subsequent federal firearms statutes (see other statutes discussed on this page) have revised and amended the NFA. Currently, a limited class of firearms, such as silencers, machine guns, and rifles with short barrels, are subject to registration requirements and an excise levy under the National Firearms Act.