Home/CFR/Title 27/Part 479
FEDERAL · 27 CFR

Part 479 — Machine Guns, Destructive Devices, and Certain Other Firearms

88 sections · Title 27: Alcohol, Tobacco Products and Firearms

§ 479.1General.
§ 479.11Meaning of terms.
§ 479.21Forms prescribed.
§ 479.22Right of entry and examination.
§ 479.23Restrictive use of required information.
§ 479.24Destructive device determination.
§ 479.25Collector's items.
§ 479.26Alternate methods or procedures; emergency variations from requirements.
§ 479.31Liability for tax.
§ 479.32Special (occupational) tax rates.
§ 479.32aReduced rate of tax for small importers and manufacturers.
§ 479.33Special exemption.
§ 479.34Special tax registration and return.
§ 479.35Employer identification number.
§ 479.36The special tax stamp, receipt for special (occupational) taxes.
§ 479.37Certificates in lieu of stamps lost or destroyed.
§ 479.38Engaging in business at more than one location.
§ 479.39Engaging in more than one business at the same location.
§ 479.40Partnership liability.
§ 479.41Single sale.
§ 479.42Changes through death of owner.
§ 479.43Changes through bankruptcy of owner.
§ 479.44Change in partnership or unincorporated association.
§ 479.45Changes in corporation.
§ 479.46Notice by taxpayer.
§ 479.47Notice by taxpayer.
§ 479.48Failure to pay special (occupational) tax.
§ 479.49Failure to register change or removal.
§ 479.50Delinquency.
§ 479.51Fraudulent return.
§ 479.52State regulations.
§ 479.61Rate of tax.
§ 479.62Application to make.
§ 479.63Identification of applicant.
§ 479.64Procedure for approval of application.
§ 479.65Denial of application.
§ 479.66Subsequent transfer of firearms.
§ 479.67Cancellation of stamp.
§ 479.68Qualified manufacturer.
§ 479.69Making a firearm for the United States.
§ 479.70Certain government entities.
§ 479.71Proof of registration.
§ 479.81Scope of tax.
§ 479.82Rate of tax.
§ 479.83Transfer tax in addition to import duty.
§ 479.84Application to transfer.
§ 479.85Identification of transferee.
§ 479.86Action on application.
§ 479.87Cancellation of stamp.
§ 479.88Special (occupational) taxpayers.
§ 479.89Transfers to the United States.
§ 479.90Certain government entities.
§ 479.90aEstates.
§ 479.91Unserviceable firearms.
§ 479.92Transportation of firearms to effect transfer.
§ 479.93Transfers of firearms to certain persons.
§ 479.101Registration of firearms.
§ 479.102Identification of firearms.
§ 479.103Registration of firearms manufactured.
§ 479.104Registration of firearms by certain governmental entities.
§ 479.105Transfer and possession of machine guns.
§ 479.111Procedure.
§ 479.112Registration of imported firearms.
§ 479.113Conditional importation.
§ 479.114Application and permit for exportation of firearms.
§ 479.115Action by Director.
§ 479.116Procedure by exporter.
§ 479.117Action by Customs.
§ 479.118Proof of exportation.
§ 479.119Transportation of firearms to effect exportation.
§ 479.120Refunds.
§ 479.121Insular possessions.
§ 479.122Requirements.
§ 479.131Records.
§ 479.141Stolen or lost firearms.
§ 479.142Stolen or lost documents.
§ 479.151Failure to make returns: Substitute returns.
§ 479.152Penalties (records and returns).
§ 479.161National Firearms Act stamps.
§ 479.162Stamps authorized.
§ 479.163Reuse of stamps prohibited.
§ 479.171Redemption of or allowance for stamps.
§ 479.172Refunds.
§ 479.181Penalties.
§ 479.182Forfeitures.
§ 479.191Applicability of other provisions of internal revenue laws.
§ 479.192Commerce in firearms and ammunition.
§ 479.193Arms Export Control Act.