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U.S. Code of Federal Regula...
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Title 27—Alcohol, Tobacco P...
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CHAPTER II—BUREAU OF ALCOHO...
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PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND...
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
§ 479.1 - General.
§ 479.11 - Meaning of terms.
§ 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.
§ 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.
§ 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.
§ 479.46 - Notice by taxpayer.
§ 479.47 - Notice by taxpayer.
§ 479.48 - Failure to pay special (occupational) tax.
§ 479.49 - Failure to register change or removal.
§ 479.50 - Delinquency.
§ 479.51 - Fraudulent return.
§ 479.52 - State regulations.
§ 479.61 - Rate of tax.
§ 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.
§ 479.68 - Qualified manufacturer.
§ 479.69 - Making a firearm for the United States.
§ 479.70 - Certain government entities.
§ 479.71 - Proof of registration.
§ 479.81 - Scope of tax.
§ 479.82 - Rate of tax.
§ 479.83 - Transfer tax in addition to import duty.
§ 479.84 - Application to transfer.
§ 479.85 - Identification of transferee.
§ 479.86 - Action on application.
§ 479.87 - Cancellation of stamp.
§ 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.
§ 479.93 - Transfers of firearms to certain persons.
§ 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.
§ 479.105 - Transfer and possession of machine guns.
§ 479.111 - Procedure.
§ 479.112 - Registration of imported firearms.
§ 479.113 - Conditional importation.
§ 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.
§ 479.122 - Requirements.
§ 479.131 - Records.
§ 479.141 - Stolen or lost firearms.
§ 479.142 - Stolen or lost documents.
§ 479.151 - Failure to make returns: Substitute returns.
§ 479.152 - Penalties (records and returns).
§ 479.161 - National Firearms Act stamps.
§ 479.162 - Stamps authorized.
§ 479.163 - Reuse of stamps prohibited.
§ 479.171 - Redemption of or allowance for stamps.
§ 479.172 - Refunds.
§ 479.181 - Penalties.
§ 479.182 - Forfeitures.
§ 479.191 - Applicability of other provisions of internal revenue laws.
§ 479.192 - Commerce in firearms and ammunition.
§ 479.193 - Arms Export Control Act.