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Title 27 Part 479 → Subpart H → §479.121

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart H → §479.121

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart H → §479.121

e-CFR data is current as of December 5, 2019

Title 27Chapter IISubchapter BPart 479Subpart H → §479.121


Title 27: Alcohol, Tobacco Products and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart H—Importation and Exportation


§479.121   Insular possessions.

Transfers of firearms to persons in the insular possessions of the United States are exempt from transfer tax, provided title in cases involving change of title (and custody or control, in cases not involving change of title), does not pass to the transferee or his agent in the United States. However, such exempt transactions must be covered by approved permits and supporting documents corresponding to those required in the case of firearms exported to foreign countries (see §§479.114 and 479.115), except that the Director may vary the requirements herein set forth in accordance with the requirements of the governing authority of the insular possession. Shipments to the insular possessions will not be authorized without compliance with the requirements of the governing authorities thereof. In the case of a nontaxable transfer to a person in such insular possession, the exemption extends only to such transfer and not to prior transfers.


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