§ 2385. Arms and ammunition: immunity from taxation

Type Statute
Publication 2026-03-26
State In force
Department United States Congress
Source OLRC
articles 2
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§ 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.

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