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Electronic Code of Federal Regulations

e-CFR data is current as of November 19, 2019

Title 27Chapter IISubchapter BPart 479Subpart F → §479.81


Title 27: Alcohol, Tobacco Products and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart F—Transfer Tax


§479.81   Scope of tax.

Except as otherwise provided in this part, each transfer of a firearm in the United States is subject to a tax to be represented by an adhesive stamp of the proper denomination bearing the words “National Firearms Act” to be affixed to the Form 4 (Firearms), Application for Transfer and Registration of Firearm, as provided in this subpart.

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