27 CFR Part 479
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
- PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
- Chapter II—Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice › Subchapter B—Firearms and Ammunition
- Subpart A—Scope of Regulations
- § 479.1 General.
- Subpart B—Definitions
- § 479.11 Meaning of terms.
- 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.
- 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.
- Subpart E—Tax on Making Firearms
- § 479.61 Making tax rate.
- Application To Make a Firearm
- § 479.62 Applying to make.
- § 479.63 Identification of applicant.
- § 479.64 Action on making 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.
- Subpart F—Transfer Tax
- § 479.81 Tax scope.
- § 479.82 Transfer tax rate.
- § 479.83 Transfer tax in addition to import duty.
- Application and Order for Transfer of Firearm
- § 479.84 Applying 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.
- § 479.90a Estates.
- § 479.91 Unserviceable firearms.
- § 479.92 Transportation of firearms to effect transfer.
- Other Provisions
- § 479.93 Transfers of firearms to certain persons.
- Subpart G—Registration and Identification of Firearms
- § 479.101 Registration of firearms.
- § 479.102 Identification of firearms.
- § 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.
- 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.
- Subpart I—Records and Returns
- § 479.131 Records.
- Subpart J—Stolen or Lost Firearms or Documents
- § 479.141 Stolen or lost firearms.
- § 479.142 Stolen or lost documents.
- Subpart K—Examination of Books and Records
- § 479.151 Failure to make returns: Substitute returns.
- § 479.152 Penalties (records and returns).
- Subpart L—Distribution and Sale of Stamps
- § 479.161 National Firearms Act stamps.
- § 479.162 Stamps authorized.
- § 479.163 Reuse of stamps prohibited.
- Subpart M—Redemption of or Allowance for Stamps or Refunds
- § 479.171 Redemption of or allowance for stamps.
- § 479.172 Refunds.
- Subpart N—Penalties and Forfeitures
- § 479.181 Penalties.
- § 479.182 Forfeitures.
- 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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