United States Code
USC most recently checked for updates: Jun 09, 2025
§ 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.)
cite as: 14 USC 943
