Posted: 9/17/2004 5:07:12 AM EDT
[#11]
Quoted:
Quoted:
Post-86 guns cannot be taxed and you cannot be prosecuted for not paying NFA tax....
But 922(o) - the MG ban - has it's own penalty for violation, which is 10yrs in fed prison...
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No, it doesn't have it own penalty. The penalty is for having an unregistered mg. 922(o) bans transfer or ownership of an mg except for "any lawful transfer or lawful possession of a machinegun that was lawfully possessed before the date this subsection takes effect", but since the authority for these laws is the commerce clause, how can they charge a tax that you cannot pay?
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No dave is right on this. They can no longer prosecute you for failing to register, or pay the NFA tax as the .gov will no longer accept the registration or tax payment making that part of the NFA no longr valid and enforceable as it is no longer a revinue generating measure.
UNITED STATES of America, Plaintiff, v. ROCK ISLAND ARMORY, INC., and David R. Reese, Defendants.
No. 90-40025.
United States District Court, C.D. Illinois.
June 7, 1991.
As applied to machineguns alleged to be possessed after May 19, 1986, prosecutions may no longer proceed under 26 U.S.C. § 5861. This is because the National Firearms Act is part of the Internal Revenue Code, and its provisions — including registration of machineguns possessed after May 19, 1986 — are valid only to the extent they aid in the collection of tax revenue. Since BATF would not register and accept tax payments for any machinegun after May 19, 1986, registration of machineguns made and possessed after that date no longer serves any revenue purpose, and such registration requirements are invalid. Since 18 U.S.C. § 922(o) is interpreted to ban registration and taxation of machineguns under the National Firearms Act, § 922(o) effectively repeals such registration and taxation provisions. Congress has no enumerated power to require registration of firearms. However, since registration of firearms may assist in the collection of revenue, Congress passed the National Firearms Act in 1934 pursuant to its power to tax. Section 922(o) destroys the constitutional basis of registration.
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And as far as I know this is still good. Edited to add this which is the last part of the above decision In sum, since enactment of 18 U.S.C. § 922(o), the Secretary has refused to accept any tax payments to make or transfer a machinegun made after May 19, 1986, to approve any such making or transfer, or to register any such machinegun. As applied to machineguns made and possessed after May 19, 1986, the registration and other requirements of the National Firearms Act, Chapter 53 of the Internal Revenue Code, no longer serve any revenue purpose, and are impliedly repealed or are unconstitutional. Accordingly, Counts 1(a) and (b), 2, and 3 of the superseding indictment are
DISMISSED.
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Edited to add again: So 922(0) is nothing more than a flat out ban.
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