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Title 27 Part 479 → Subpart F → §479.82

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart F → §479.82

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart F → §479.82

e-CFR data is current as of December 11, 2019

Title 27Chapter IISubchapter BPart 479Subpart F → §479.82


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


§479.82   Rate of tax.

The transfer tax imposed with respect to firearms transferred within the United States is at the rate of $200 for each firearm transferred, except that the transfer tax on any firearm classified as “any other weapon” shall be at the rate of $5 for each such firearm transferred. The tax imposed on the transfer of the firearm shall be paid by the transferor.


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