§ 2385 - Arms and ammunition: immunity from taxation

CHAPTER 141— MISCELLANEOUS PROVISIONS RELATING TO PROPERTY

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.

Notes

Historical and Revision Notes Revised sectionSource (U.S. Code)Source (Statutes at Large) 23855:171w.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.