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Title 27 Part 479 → Subpart F → §479.81

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart F → §479.81

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart F → §479.81

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

Title 27Chapter IISubchapter BPart 479Subpart F → §479.81


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


§479.81   Scope of tax.

Except as otherwise provided in this part, each transfer of a firearm in the United States is subject to a tax to be represented by an adhesive stamp of the proper denomination bearing the words “National Firearms Act” to be affixed to the Form 4 (Firearms), Application for Transfer and Registration of Firearm, as provided in this subpart.


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