Rev. Rul. 67-385
Rev. Rul. 67-385; 1967-2 C.B. 465
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Obsoleted by Rev. Rul. 72-178
Advice has been requested whether the words `any State the laws of which require,' as used in section 902(c) of the Federal Firearms Act (15 U.S.C. 902(c)), include city ordinances.
Section 902(c) of the Act reads as follows:
It shall unlawful for any licensed manufacturer or dealer to transport or ship any firearm in interstate or foreign commerce to any person other than a licensed manufacturer or dealer in any State the laws of which require that a license be obtained for the purchase of such firearm, unless such license is exhibited to such manufacturer or dealer by the prospective purchaser.
It has been determined that the word `State' is used in this section in contradistinction to the words `city,' `county,' and other `political subdivisions' of a State. This determination is in agreement with the fact that in section 902(c) of the Act the word `State' is not used in conjunction with the words `or any political subdivision thereof,' as appears in section 904 of the Act. Furthermore, the statute is in effect a penal statute, and consequently should be strictly construed. Therefore, the words `any State the laws of which require,' as used in section 902(c) of the Act, are determined to mean only those laws enacted by the State legislature (or by State commissions, etc., which are legislative in their nature), the efficacy of which is, as a general rule, coextensive with the boundaries of the State.
Accordingly, it is held that city ordinances are not `State' laws within the meaning of section 902(c) of the Federal Firearms Act.
S.T. 878, C.B. 1939-1, 372, is hereby superseded.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available