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Title 27 Part 479 → Subpart L

Title 27 → Chapter II → Subchapter B → Part 479 → Subpart L

Electronic Code of Federal Regulations e-CFR

Title 27 Part 479 → Subpart L

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

Title 27Chapter IISubchapter BPart 479 → Subpart L


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


Subpart L—Distribution and Sale of Stamps


Contents
§479.161   National Firearms Act stamps.
§479.162   Stamps authorized.
§479.163   Reuse of stamps prohibited.

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§479.161   National Firearms Act stamps.

“National Firearms Act” stamps evidencing payment of the transfer tax or tax on the making of a firearm are maintained by the Director. The remittance for purchase of the appropriate tax stamp shall be submitted with the application. Upon approval of the application, the Director will cause the appropriate tax to be paid by affixing the appropriate stamp to the application.

[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]

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§479.162   Stamps authorized.

Adhesive stamps of the $5 and $200 denomination, bearing the words “National Firearms Act,” have been prepared and only such stamps shall be used for the payment of the transfer tax and for the tax on the making of a firearm.

[T.D. ATF-270, 53 FR 10511, Mar. 31, 1988]

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§479.163   Reuse of stamps prohibited.

A stamp once affixed to one document cannot lawfully be removed and affixed to another. Any person willfully reusing such a stamp shall be subject to the penalty prescribed by 26 U.S.C. 7208.

[36 FR 14256, Aug. 3, 1971. Redesignated by 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]

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