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 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. |