Rev. Proc. 55-10

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to establish the procedure for assigning and stamping Internal Revenue Service serial numbers to firearms, bearing no manufacturer's serial numbers, for control purposes and to decentralize such activity to regional offices.

SEC. 2. DELEGATION OF AUTHORITY.

There is hereby delegated to the Assistant Regional Commissioners, Alcohol and Tobacco Tax, subject to the direction and supervision of Regional Commissioners, the authority to perform all functions pertaining to the assignment of Internal Revenue Service serial numbers to firearms and stamping such numbers on the firearms.

SEC. 3. SCOPE.

.01 The provisions of this Revenue Procedure are applicable to all firearms as defined in section 5848(1) of the Internal Revenue Code of 1954 (National Firearms Act).

.02 Section 5848(1) of the 1954 Code defines a firearm as `a shotgun or rifle having a barrel of less than 18 inches in length, or any other weapon, except a pistol or revolver, from which a shot is discharged by an explosive if such weapon is capable of being concealed on the person, or a machine gun, and includes a muffler or silencer for any firearm whether or not such firearm is included within the foregoing definition, but does not include any rifle which is within the foregoing provisions solely by reason of the length of its barrel if the caliber of such rifle is .22 or smaller and if its barrel is 16 inches or more in length.'

SEC. 4. PROCEDURE.

Any person possessing such a firearm which has not been registered, whether or not it bears a manufacturer's serial number, should contact the appropriate Assistant Regional Commissioner, Alcohol and Tobacco Tax, for instructions concerning registration. Such officer should also be contacted in the event a firearm bearing no manufacturer's serial number has previously been registered and the person possessing such firearm desires to have an Internal Revenue Service serial number assigned to it.

SEC. 5. EFFECTIVE DATE.

This Revenue Procedure is effective March 18, 1955.