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Code of Federal Regulations (Last Updated: November 8, 2024)

Title 27 - Alcohol, Tobacco Products and Firearms

Chapter II - Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice

SubChapter B - Firearms and Ammunition

Part 479 - Machine Guns, Destructive Devices, and Certain Other Firearms

Subpart D - Special (Occupational) Taxes

§ 479.41 - Single sale.

Latest version.

§ 479.41 Single sale.

A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.

                    
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