§ 943. 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
§ 943. 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 the Coast Guard.

(Added Pub. L. 87–526, § 1(6), July 10, 1962, 76 Stat. 142, § 655; amended Pub. L. 94–546, § 1(37), Oct. 18, 1976, 90 Stat. 2522; renumbered § 943, Pub. L. 115–282, title I, § 107(b), Dec. 4, 2018, 132 Stat. 4205.)

Editorial Notes

Amendments

2018—Pub. L. 115–282 renumbered section 655 of this title as this section.

1976—Pub. L. 94–546 struck out “United States” before “Coast Guard”.

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