This final rule amends the TTB firearms excise tax regulations to exempt any pistol, revolver, or firearm from excise tax if it was manufacturered, produced, or imported by a person who manufacturers, produces, or imports less than 50 such articles during the calendar year. This exemption was added to the Internal Revenue Code at 26 U.S.C. 4182(c) by section 11131 of Public Law 109-59, 119 Stat. 1144.
Document Subtype:
Final Rule
Received Date:
September 11 2007, at 07:18 AM Eastern Daylight Time
Start-End Page:
51710 - 51711
Comment Start Date:
September 11 2007, at 12:00 AM Eastern Standard Time
T.D. TTB-62, Firearms Excise Tax; Exemption for Small Manufacturers, Producers, and Importers
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