§ 2385. Arms and ammunition: immunity from taxation

Type Statute
Publication 2026-03-26
State In force
Department United States Congress
Source OLRC
Reform history JSON API
§ 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.

(Aug. 10, 1956, ch. 1041, 70A Stat. 137.)

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.

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

This document does not substitute reading the official United States Code published by the Office of the Law Revision Counsel. We assume no responsibility for any inaccuracies resulting from the conversion to this format.