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Electronic Code of Federal Regulations

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e-CFR Data is current as of April 22, 2014

TITLE 27—Alcohol, Tobacco 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

rule

Subpart A—SCOPE OF REGULATIONS

§479.1
General.
rule

Subpart B—DEFINITIONS

§479.11
Meaning of terms.
rule

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.
rule

Subpart D—SPECIAL (OCCUPATIONAL) TAXES

§479.31
Liability for tax.
§479.32
Special (occupational) tax rates.
§479.32a
Reduced rate of tax for small importers and manufacturers.
§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.

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.

Change of Trade Name

§479.47
Notice by taxpayer.

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.

Application of State Laws

§479.52
State regulations.
rule

Subpart E—TAX ON MAKING FIREARMS

§479.61
Rate of tax.

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.

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.
rule

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.

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.

Other Provisions

§479.93
Transfers of firearms to certain persons.
rule

Subpart G—REGISTRATION AND IDENTIFICATION OF FIREARMS

§479.101
Registration of firearms.
§479.102
How must firearms be identified?
§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.
rule

Subpart H—IMPORTATION AND EXPORTATION

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.

Arms Export Control Act

§479.122
Requirements.
rule

Subpart I—RECORDS AND RETURNS

§479.131
Records.
rule

Subpart J—STOLEN OR LOST FIREARMS OR DOCUMENTS

§479.141
Stolen or lost firearms.
§479.142
Stolen or lost documents.
rule

Subpart K—EXAMINATION OF BOOKS AND RECORDS

§479.151
Failure to make returns: Substitute returns.
§479.152
Penalties (records and returns).
rule

Subpart L—DISTRIBUTION AND SALE OF STAMPS

§479.161
National Firearms Act stamps.
§479.162
Stamps authorized.
§479.163
Reuse of stamps prohibited.
rule

Subpart M—REDEMPTION OF OR ALLOWANCE FOR STAMPS OR REFUNDS

§479.171
Redemption of or allowance for stamps.
§479.172
Refunds.
rule

Subpart N—PENALTIES AND FORFEITURES

§479.181
Penalties.
§479.182
Forfeitures.
rule

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.


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