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Title 27 Part 479 → Subpart F → §479.89

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart F → §479.89

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart F → §479.89

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

Title 27Chapter IISubchapter BPart 479Subpart F → §479.89


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


§479.89   Transfers to the United States.

A firearm may be transferred to the United States or any department, independent establishment or agency thereof without payment of the transfer tax. However, the procedures for the transfer of a firearm as provided in §479.90 shall be followed in a tax-exempt transfer of a firearm under this section, unless the transferor is relieved of such requirement under other provisions of this part.


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