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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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Part 179 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS |
| Subpart A - Scope of Regulations |
| § 179.1 - General. |
| Subpart B - Definitions |
| § 179.11 - Meaning of terms. |
| Subpart C - Administrative and Miscellaneous Provisions |
| § 179.21 - Forms prescribed. |
| § 179.22 - Right of entry and examination. |
| § 179.23 - Restrictive use of required information. |
| § 179.24 - Destructive device determination. |
| § 179.25 - Collector's items. |
| § 179.26 - Alternate methods or procedures; emergency variations from requirements. |
| Subpart D - Special (Occupational) Taxes |
| § 179.31 - Liability for tax. |
| § 179.32 - Special (occupational) tax rates. |
| § 179.33 - Special exemption. |
| § 179.34 - Special tax registration and return. |
| § 179.35 - Employer identification number. |
| § 179.36 - The special tax stamp, receipt for special (occupational) taxes. |
| § 179.37 - Certificates in lieu of stamps lost or destroyed. |
| § 179.38 - Engaging in business at more than one location. |
| § 179.39 - Engaging in more than one business at the same location. |
| § 179.40 - Partnership liability. |
| § 179.41 - Single sale. |
| Application of State Laws |
| § 179.52 - State regulations. |
| Change of Trade Name |
| § 179.47 - Notice by taxpayer. |
| Change of Business Location |
| § 179.46 - Notice by taxpayer. |
| Penalties and Interest |
| § 179.48 - Failure to pay special (occupational) tax. |
| § 179.49 - Failure to register change or removal. |
| § 179.50 - Delinquency. |
| § 179.51 - Fraudulent return. |
| Change of Ownership |
| § 179.42 - Changes through death of owner. |
| § 179.43 - Changes through bankruptcy of owner. |
| § 179.44 - Change in partnership or unincorporated association. |
| § 179.45 - Changes in corporation. |
| § 179.32a - Reduced rate of tax for small importers and manufacturers. |
| Subpart E - Tax on Making Firearms |
| § 179.61 - Rate of tax. |
| Exceptions to Tax on Making Firearms |
| § 179.68 - Qualified manufacturer. |
| § 179.69 - Making a firearm for the United States. |
| § 179.70 - Certain government entities. |
| Registration |
| § 179.71 - Proof of registration. |
| Application to Make a Firearm |
| § 179.62 - Application to make. |
| § 179.63 - Identification of applicant. |
| § 179.64 - Procedure for approval of application. |
| § 179.65 - Denial of application. |
| § 179.66 - Subsequent transfer of firearms. |
| § 179.67 - Cancellation of stamp. |
| Subpart F - Transfer Tax |
| § 179.81 - Scope of tax. |
| § 179.82 - Rate of tax. |
| § 179.83 - Transfer tax in addition to import duty. |
| Application and Order for Transfer of Firearm |
| § 179.84 - Application to transfer. |
| § 179.85 - Identification of transferee. |
| § 179.86 - Action on application. |
| § 179.87 - Cancellation of stamp. |
| Other Provisions |
| § 179.93 - Transfers of firearms to certain persons. |
| Exemptions Relating to Transfers of Firearms |
| § 179.88 - Special (occupational) taxpayers. |
| § 179.89 - Transfers to the United States. |
| § 179.90 - Certain government entities. |
| § 179.91 - Unserviceable firearms. |
| § 179.92 - Transportation of firearms to effect transfer. |
| Subpart G - Registration and Identification of Firearms |
| § 179.101 - Registration of firearms. |
| § 179.102 - How must firearms be identified? |
| § 179.103 - Registration of firearms manufactured. |
| § 179.104 - Registration of firearms by certain governmental entities. |
| Machine Guns |
| § 179.105 - Transfer and possession of machine guns. |
| Subpart H - Importation and Exportation |
| Importation |
| § 179.111 - Procedure. |
| § 179.112 - Registration of imported firearms. |
| § 179.113 - Conditional importation. |
| Exportation |
| § 179.114 - Application and permit for exportation of firearms. |
| § 179.115 - Action by Director. |
| § 179.116 - Procedure by exporter. |
| § 179.117 - Action by Customs. |
| § 179.118 - Proof of exportation. |
| § 179.119 - Transportation of firearms to effect exportation. |
| § 179.120 - Refunds. |
| § 179.121 - Insular possessions. |
| Arms Export Control Act |
| § 179.122 - Requirements. |
| Subpart I - Records and Returns |
| § 179.131 - Records. |
| Subpart J - Stolen or Lost Firearms or Documents |
| § 179.141 - Stolen or lost firearms. |
| § 179.142 - Stolen or lost documents. |
| Subpart K - Examination of Books and Records |
| § 179.151 - Failure to make returns: Substitute returns. |
| § 179.152 - Penalties (records and returns). |
| Subpart L - Distribution and Sale of Stamps |
| § 179.161 - National Firearms Act stamps. |
| § 179.162 - Stamps authorized. |
| § 179.163 - Reuse of stamps prohibited. |
| Subpart M - Redemption of or Allowance for Stamps or Refunds |
| § 179.171 - Redemption of or allowance for stamps. |
| § 179.172 - Refunds. |
| Subpart N - Penalties and Forfeitures |
| § 179.181 - Penalties. |
| § 179.182 - Forfeitures. |
| Subpart O - Other Laws Applicable |
| § 179.191 - Applicability of other provisions of internal revenue laws. |
| § 179.192 - Commerce in firearms and ammunition. |
| § 179.193 - Arms Export Control Act. |