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Code of Federal Regulations (Last Updated: April 5, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter II - Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice |
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SubChapter B - Firearms and Ammunition |
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Part 479 - Machine Guns, Destructive Devices, and Certain Other Firearms |
| Subpart A - Scope of Regulations |
| § 479.1 - General. |
| Subpart B - Definitions |
| § 479.11 - Meaning of terms. |
| Subpart C - Administrative and Miscellaneous Provisions |
| § 479.21 - Forms prescribed. |
| § 479.22 - Right of entry and examination. |
| § 479.23 - Restrictive use of required information. |
| § 479.24 - Destructive device determination. |
| § 479.25 - Collector's items. |
| § 479.26 - Alternate methods or procedures; emergency variations from requirements. |
| Subpart D - Special (Occupational) Taxes |
| § 479.31 - Liability for tax. |
| § 479.32 - Special (occupational) tax rates. |
| § 479.33 - Special exemption. |
| § 479.34 - Special tax registration and return. |
| § 479.35 - Employer identification number. |
| § 479.36 - The special tax stamp, receipt for special (occupational) taxes. |
| § 479.37 - Certificates in lieu of stamps lost or destroyed. |
| § 479.38 - Engaging in business at more than one location. |
| § 479.39 - Engaging in more than one business at the same location. |
| § 479.40 - Partnership liability. |
| § 479.41 - Single sale. |
| Penalties and Interest |
| § 479.48 - Failure to pay special (occupational) tax. |
| § 479.49 - Failure to register change or removal. |
| § 479.50 - Delinquency. |
| § 479.51 - Fraudulent return. |
| Change of Trade Name |
| § 479.47 - Notice by taxpayer. |
| Application of State Laws |
| § 479.52 - State regulations. |
| Change of Ownership |
| § 479.42 - Changes through death of owner. |
| § 479.43 - Changes through bankruptcy of owner. |
| § 479.44 - Change in partnership or unincorporated association. |
| § 479.45 - Changes in corporation. |
| Change of Business Location |
| § 479.46 - Notice by taxpayer. |
| § 479.32a - Reduced rate of tax for small importers and manufacturers. |
| Subpart E - Tax on Making Firearms |
| § 479.61 - Rate of tax. |
| Exceptions to Tax on Making Firearms |
| § 479.68 - Qualified manufacturer. |
| § 479.69 - Making a firearm for the United States. |
| § 479.70 - Certain government entities. |
| Registration |
| § 479.71 - Proof of registration. |
| Application to Make a Firearm |
| § 479.62 - Application to make. |
| § 479.63 - Identification of applicant. |
| § 479.64 - Procedure for approval of application. |
| § 479.65 - Denial of application. |
| § 479.66 - Subsequent transfer of firearms. |
| § 479.67 - Cancellation of stamp. |
| Subpart F - Transfer Tax |
| § 479.81 - Scope of tax. |
| § 479.82 - Rate of tax. |
| § 479.83 - Transfer tax in addition to import duty. |
| Application and Order for Transfer of Firearm |
| § 479.84 - Application to transfer. |
| § 479.85 - Identification of transferee. |
| § 479.86 - Action on application. |
| § 479.87 - Cancellation of stamp. |
| Other Provisions |
| § 479.93 - Transfers of firearms to certain persons. |
| Exemptions Relating to Transfers of Firearms |
| § 479.88 - Special (occupational) taxpayers. |
| § 479.89 - Transfers to the United States. |
| § 479.90 - Certain government entities. |
| § 479.91 - Unserviceable firearms. |
| § 479.92 - Transportation of firearms to effect transfer. |
| § 479.90a - Estates. |
| Subpart G - Registration and Identification of Firearms |
| § 479.101 - Registration of firearms. |
| § 479.102 - Identification of firearms. |
| § 479.103 - Registration of firearms manufactured. |
| § 479.104 - Registration of firearms by certain governmental entities. |
| Machine Guns |
| § 479.105 - Transfer and possession of machine guns. |
| Subpart H - Importation and Exportation |
| Arms Export Control Act |
| § 479.122 - Requirements. |
| Importation |
| § 479.111 - Procedure. |
| § 479.112 - Registration of imported firearms. |
| § 479.113 - Conditional importation. |
| Exportation |
| § 479.114 - Application and permit for exportation of firearms. |
| § 479.115 - Action by Director. |
| § 479.116 - Procedure by exporter. |
| § 479.117 - Action by Customs. |
| § 479.118 - Proof of exportation. |
| § 479.119 - Transportation of firearms to effect exportation. |
| § 479.120 - Refunds. |
| § 479.121 - Insular possessions. |
| Subpart I - Records and Returns |
| § 479.131 - Records. |
| Subpart J - Stolen or Lost Firearms or Documents |
| § 479.141 - Stolen or lost firearms. |
| § 479.142 - Stolen or lost documents. |
| Subpart K - Examination of Books and Records |
| § 479.151 - Failure to make returns: Substitute returns. |
| § 479.152 - Penalties (records and returns). |
| Subpart L - Distribution and Sale of Stamps |
| § 479.161 - National Firearms Act stamps. |
| § 479.162 - Stamps authorized. |
| § 479.163 - Reuse of stamps prohibited. |
| Subpart M - Redemption of or Allowance for Stamps or Refunds |
| § 479.171 - Redemption of or allowance for stamps. |
| § 479.172 - Refunds. |
| Subpart N - Penalties and Forfeitures |
| § 479.181 - Penalties. |
| § 479.182 - Forfeitures. |
| Subpart O - Other Laws Applicable |
| § 479.191 - Applicability of other provisions of internal revenue laws. |
| § 479.192 - Commerce in firearms and ammunition. |
| § 479.193 - Arms Export Control Act. |