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10 U.S.C. § 2385Chapter 141

§2385. Arms and ammunition: immunity from taxation

Primary source

Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

Full Text

§2385. Arms and ammunition: immunity from taxation

No tax on the sale or transfer of firearms, pistols, revolvers, shells, or cartridges may be imposed on such articles when bought with funds appropriated for a military department.

Historical and Revision Notes
Revised sectionSource (U.S. Code)Source (Statutes at Large)
2385 5:171w. Jan. 6, 1951, ch. 1213, subch. VII, §706, 64 Stat. 1236.

The words "No * * * may be" are substituted for the words "None * * * shall be subject to any". The words "by any Act" are omitted as surplusage.

Last amended: December 31, 2024

Recent related rulemaking (Federal Register)

No recent rulemaking references this section title in the Federal Register.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.