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Title 27 Part 479 → Subpart E → §479.69

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart E → §479.69

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart E → §479.69

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

Title 27Chapter IISubchapter BPart 479Subpart E → §479.69


Title 27: Alcohol, Tobacco Products and Firearms
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart E—Tax on Making Firearms


§479.69   Making a firearm for the United States.

A firearm may be made by, or on behalf of, the United States or any department, independent establishment, or agency thereof without payment of the making tax. However, if a firearm is to be made on behalf of the United States, the maker must file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director in the manner prescribed in §479.62.


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