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Title 27 Part 479 → Subpart E → §479.70

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart E → §479.70

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart E → §479.70

e-CFR data is current as of December 4, 2019

Title 27Chapter IISubchapter BPart 479Subpart E → §479.70


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


§479.70   Certain government entities.

A firearm may be made without payment of the making tax by, or on behalf of, any State, or possession of the United States, any political subdivision thereof, or any official police organization of such a government entity engaged in criminal investigations. Any person making a firearm under this exemption shall first file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director as prescribed in §479.62.


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