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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 27—Alcohol, Tobacco Products and Firearms
  4. CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
  5. SUBCHAPTER B—FIREARMS AND AMMUNITION
  6. PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
  7. Subpart F—Transfer Tax

27 CFR Part 479 - Subpart F - Transfer Tax

  • CFR
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  1. § 479.81 Scope of tax.
  2. § 479.82 Rate of tax.
  3. § 479.83 Transfer tax in addition to import duty.
  4. Application and Order for Transfer of Firearm (§§ 479.84 - 479.87)
    1. § 479.84 Application to transfer.
    2. § 479.85 Identification of transferee.
    3. § 479.86 Action on application.
    4. § 479.87 Cancellation of stamp.
  5. Exemptions Relating to Transfers of Firearms (§§ 479.88 - 479.92)
    1. § 479.88 Special (occupational) taxpayers.
    2. § 479.89 Transfers to the United States.
    3. § 479.90 Certain government entities.
    4. § 479.90a Estates.
    5. § 479.91 Unserviceable firearms.
    6. § 479.92 Transportation of firearms to effect transfer.
  6. Other Provisions (§ 479.93)
    1. § 479.93 Transfers of firearms to certain persons.

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