| 27:3.0.1.2.1 | PART 400-446
| PARTS 400-446 [RESERVED] | |
| 27:3.0.1.2.2 | PART 447
| PART 447 - IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR | |
| 27:3.0.1.2.2.1 | SUBPART A
| Subpart A - Scope | |
| 27:3.0.1.2.2.1.1.1 | SECTION 447.1
| 447.1 General. | |
| 27:3.0.1.2.2.1.1.2 | SECTION 447.2
| 447.2 Relation to other laws and regulations. | |
| 27:3.0.1.2.2.2 | SUBPART B
| Subpart B - Definitions | |
| 27:3.0.1.2.2.2.1.1 | SECTION 447.11
| 447.11 Meaning of terms. | |
| 27:3.0.1.2.2.3 | SUBPART C
| Subpart C - The U.S. Munitions Import List | |
| 27:3.0.1.2.2.3.1.1 | SECTION 447.21
| 447.21 The U.S. Munitions Import List. | |
| 27:3.0.1.2.2.3.1.2 | SECTION 447.22
| 447.22 Forgings, castings, and machined bodies. | |
| 27:3.0.1.2.2.4 | SUBPART D
| Subpart D - Registration | |
| 27:3.0.1.2.2.4.1.1 | SECTION 447.31
| 447.31 Registration requirement. | |
| 27:3.0.1.2.2.4.1.2 | SECTION 447.32
| 447.32 Application for registration and refund of fee. | |
| 27:3.0.1.2.2.4.1.3 | SECTION 447.33
| 447.33 Notification of changes in information furnished by registrants. | |
| 27:3.0.1.2.2.4.1.4 | SECTION 447.34
| 447.34 Maintenance of records by persons required to register as importers of Import List articles. | |
| 27:3.0.1.2.2.4.1.5 | SECTION 447.35
| 447.35 Forms prescribed. | |
| 27:3.0.1.2.2.5 | SUBPART E
| Subpart E - Permits | |
| 27:3.0.1.2.2.5.1.1 | SECTION 447.41
| 447.41 Permit requirement. | |
| 27:3.0.1.2.2.5.1.2 | SECTION 447.42
| 447.42 Application for permit. | |
| 27:3.0.1.2.2.5.1.3 | SECTION 447.43
| 447.43 Terms of permit. | |
| 27:3.0.1.2.2.5.1.4 | SECTION 447.44
| 447.44 Permit denial, revocation or suspension. | |
| 27:3.0.1.2.2.5.1.5 | SECTION 447.45
| 447.45 Importation. | |
| 27:3.0.1.2.2.5.1.6 | SECTION 447.46
| 447.46 Articles in transit. | |
| 27:3.0.1.2.2.6 | SUBPART F
| Subpart F - Miscellaneous Provisions | |
| 27:3.0.1.2.2.6.1.1 | SECTION 447.51
| 447.51 Import certification and delivery verification. | |
| 27:3.0.1.2.2.6.1.2 | SECTION 447.52
| 447.52 Import restrictions applicable to certain countries. | |
| 27:3.0.1.2.2.6.1.3 | SECTION 447.53
| 447.53 Exemptions. | |
| 27:3.0.1.2.2.6.1.4 | SECTION 447.54
| 447.54 Administrative procedures inapplicable. | |
| 27:3.0.1.2.2.6.1.5 | SECTION 447.55
| 447.55 Departments of State and Defense consulted. | |
| 27:3.0.1.2.2.6.1.6 | SECTION 447.56
| 447.56 Authority of Customs officers. | |
| 27:3.0.1.2.2.6.1.7 | SECTION 447.57
| 447.57 U.S. military defense articles. | |
| 27:3.0.1.2.2.6.1.8 | SECTION 447.58
| 447.58 Delegations of the Director. | |
| 27:3.0.1.2.2.7 | SUBPART G
| Subpart G - Penalties, Seizures and Forfeitures | |
| 27:3.0.1.2.2.7.1.1 | SECTION 447.61
| 447.61 Unlawful importation. | |
| 27:3.0.1.2.2.7.1.2 | SECTION 447.62
| 447.62 False statements or concealment of facts. | |
| 27:3.0.1.2.2.7.1.3 | SECTION 447.63
| 447.63 Seizure and forfeiture. | |
| 27:3.0.1.2.3 | PART 478
| PART 478 - COMMERCE IN FIREARMS AND AMMUNITION | |
| 27:3.0.1.2.3.1 | SUBPART A
| Subpart A - Introduction | |
| 27:3.0.1.2.3.1.1.1 | SECTION 478.1
| 478.1 Scope of regulations. | |
| 27:3.0.1.2.3.1.1.2 | SECTION 478.2
| 478.2 Relation to other provisions of law. | |
| 27:3.0.1.2.3.2 | SUBPART B
| Subpart B - Definitions | |
| 27:3.0.1.2.3.2.1.1 | SECTION 478.11
| 478.11 Meaning of terms. | |
| 27:3.0.1.2.3.3 | SUBPART C
| Subpart C - Administrative and Miscellaneous Provisions | |
| 27:3.0.1.2.3.3.1.1 | SECTION 478.21
| 478.21 Forms prescribed. | |
| 27:3.0.1.2.3.3.1.2 | SECTION 478.22
| 478.22 Alternate methods or procedures; emergency variations from requirements. | |
| 27:3.0.1.2.3.3.1.3 | SECTION 478.23
| 478.23 Right of entry and examination. | |
| 27:3.0.1.2.3.3.1.4 | SECTION 478.24
| 478.24 Compilation of State laws and published ordinances. | |
| 27:3.0.1.2.3.3.1.5 | SECTION 478.25
| 478.25 Disclosure of information. | |
| 27:3.0.1.2.3.3.1.6 | SECTION 478.25a
| 478.25a Responses to requests for information. | |
| 27:3.0.1.2.3.3.1.7 | SECTION 478.26
| 478.26 Curio and relic determination. | |
| 27:3.0.1.2.3.3.1.8 | SECTION 478.27
| 478.27 Destructive device determination. | |
| 27:3.0.1.2.3.3.1.9 | SECTION 478.28
| 478.28 Transportation of destructive devices and certain firearms. | |
| 27:3.0.1.2.3.3.1.10 | SECTION 478.29
| 478.29 Out-of-State acquisition of firearms by nonlicensees. | |
| 27:3.0.1.2.3.3.1.11 | SECTION 478.29a
| 478.29a Acquisition of firearms by nonresidents. | |
| 27:3.0.1.2.3.3.1.12 | SECTION 478.30
| 478.30 Out-of-State disposition of firearms by nonlicensees. | |
| 27:3.0.1.2.3.3.1.13 | SECTION 478.31
| 478.31 Delivery by common or contract carrier. | |
| 27:3.0.1.2.3.3.1.14 | SECTION 478.32
| 478.32 Prohibited shipment, transportation, possession, or receipt of firearms and ammunition by certain persons. | |
| 27:3.0.1.2.3.3.1.15 | SECTION 478.33
| 478.33 Stolen firearms and ammunition. | |
| 27:3.0.1.2.3.3.1.16 | SECTION 478.33a
| 478.33a Theft of firearms. | |
| 27:3.0.1.2.3.3.1.17 | SECTION 478.34
| 478.34 Removed, obliterated, or altered serial number. | |
| 27:3.0.1.2.3.3.1.18 | SECTION 478.35
| 478.35 Skeet, trap, target, and similar shooting activities. | |
| 27:3.0.1.2.3.3.1.19 | SECTION 478.36
| 478.36 Transfer or possession of machine guns. | |
| 27:3.0.1.2.3.3.1.20 | SECTION 478.37
| 478.37 Manufacture, importation and sale of armor piercing ammunition. | |
| 27:3.0.1.2.3.3.1.21 | SECTION 478.38
| 478.38 Transportation of firearms. | |
| 27:3.0.1.2.3.3.1.22 | SECTION 478.39
| 478.39 Assembly of semiautomatic rifles or shotguns. | |
| 27:3.0.1.2.3.3.1.23 | SECTION 478.39a
| 478.39a Reporting theft or loss of firearms. | |
| 27:3.0.1.2.3.3.1.24 | SECTION 478.40
| 478.40 [Reserved] | |
| 27:3.0.1.2.3.4 | SUBPART D
| Subpart D - Licenses | |
| 27:3.0.1.2.3.4.1.1 | SECTION 478.41
| 478.41 General. | |
| 27:3.0.1.2.3.4.1.2 | SECTION 478.42
| 478.42 License fees. | |
| 27:3.0.1.2.3.4.1.3 | SECTION 478.43
| 478.43 License fee not refundable. | |
| 27:3.0.1.2.3.4.1.4 | SECTION 478.44
| 478.44 Original license. | |
| 27:3.0.1.2.3.4.1.5 | SECTION 478.45
| 478.45 Renewal of license. | |
| 27:3.0.1.2.3.4.1.6 | SECTION 478.46
| 478.46 Insufficient fee. | |
| 27:3.0.1.2.3.4.1.7 | SECTION 478.47
| 478.47 Issuance of license. | |
| 27:3.0.1.2.3.4.1.8 | SECTION 478.48
| 478.48 Correction of error on license. | |
| 27:3.0.1.2.3.4.1.9 | SECTION 478.49
| 478.49 Duration of license. | |
| 27:3.0.1.2.3.4.1.10 | SECTION 478.50
| 478.50 Locations covered by license. | |
| 27:3.0.1.2.3.4.1.11 | SECTION 478.51
| 478.51 License not transferable. | |
| 27:3.0.1.2.3.4.1.12 | SECTION 478.52
| 478.52 Change of address. | |
| 27:3.0.1.2.3.4.1.13 | SECTION 478.53
| 478.53 Change in trade name. | |
| 27:3.0.1.2.3.4.1.14 | SECTION 478.54
| 478.54 Change of control. | |
| 27:3.0.1.2.3.4.1.15 | SECTION 478.55
| 478.55 Continuing partnerships. | |
| 27:3.0.1.2.3.4.1.16 | SECTION 478.56
| 478.56 Right of succession by certain persons. | |
| 27:3.0.1.2.3.4.1.17 | SECTION 478.57
| 478.57 Discontinuance of business. | |
| 27:3.0.1.2.3.4.1.18 | SECTION 478.58
| 478.58 State or other law. | |
| 27:3.0.1.2.3.4.1.19 | SECTION 478.59
| 478.59 Abandoned application. | |
| 27:3.0.1.2.3.4.1.20 | SECTION 478.60
| 478.60 Certain continuances of business. | |
| 27:3.0.1.2.3.5 | SUBPART E
| Subpart E - License Proceedings | |
| 27:3.0.1.2.3.5.1.1 | SECTION 478.71
| 478.71 Denial of an application for license. | |
| 27:3.0.1.2.3.5.1.2 | SECTION 478.72
| 478.72 Hearing after application denial. | |
| 27:3.0.1.2.3.5.1.3 | SECTION 478.73
| 478.73 Notice of revocation, suspension, or imposition of civil fine. | |
| 27:3.0.1.2.3.5.1.4 | SECTION 478.74
| 478.74 Request for hearing after notice of suspension, revocation, or imposition of civil fine. | |
| 27:3.0.1.2.3.5.1.5 | SECTION 478.75
| 478.75 Service on applicant or licensee. | |
| 27:3.0.1.2.3.5.1.6 | SECTION 478.76
| 478.76 Representation at a hearing. | |
| 27:3.0.1.2.3.5.1.7 | SECTION 478.77
| 478.77 Designated place of hearing. | |
| 27:3.0.1.2.3.5.1.8 | SECTION 478.78
| 478.78 Operations by licensee after notice. | |
| 27:3.0.1.2.3.6 | SUBPART F
| Subpart F - Conduct of Business | |
| 27:3.0.1.2.3.6.1.1 | SECTION 478.91
| 478.91 Posting of license. | |
| 27:3.0.1.2.3.6.1.2 | SECTION 478.92
| 478.92 Identification of firearms and armor piercing ammunition by licensed manufacturers and licensed importers. | |
| 27:3.0.1.2.3.6.1.3 | SECTION 478.93
| 478.93 Authorized operations by a licensed collector. | |
| 27:3.0.1.2.3.6.1.4 | SECTION 478.94
| 478.94 Sales or deliveries between licensees. | |
| 27:3.0.1.2.3.6.1.5 | SECTION 478.95
| 478.95 Certified copy of license. | |
| 27:3.0.1.2.3.6.1.6 | SECTION 478.96
| 478.96 Out-of-State and mail order sales. | |
| 27:3.0.1.2.3.6.1.7 | SECTION 478.97
| 478.97 Loan or rental of firearms. | |
| 27:3.0.1.2.3.6.1.8 | SECTION 478.98
| 478.98 Sales or deliveries of destructive devices and certain firearms. | |
| 27:3.0.1.2.3.6.1.9 | SECTION 478.99
| 478.99 Certain prohibited sales or deliveries. | |
| 27:3.0.1.2.3.6.1.10 | SECTION 478.100
| 478.100 Conduct of business away from licensed premises. | |
| 27:3.0.1.2.3.6.1.11 | SECTION 478.101
| 478.101 Record of transactions. | |
| 27:3.0.1.2.3.6.1.12 | SECTION 478.102
| 478.102 Sales or deliveries of firearms on and after November 30, 1998. | |
| 27:3.0.1.2.3.6.1.13 | SECTION 478.103
| 478.103 Posting of signs and written notification to purchasers of handguns. | |
| 27:3.0.1.2.3.7 | SUBPART G
| Subpart G - Importation | |
| 27:3.0.1.2.3.7.1.1 | SECTION 478.111
| 478.111 General. | |
| 27:3.0.1.2.3.7.1.2 | SECTION 478.112
| 478.112 Importation by a licensed importer. | |
| 27:3.0.1.2.3.7.1.3 | SECTION 478.113
| 478.113 Importation by other licensees. | |
| 27:3.0.1.2.3.7.1.4 | SECTION 478.113a
| 478.113a Importation of firearm barrels by nonlicensees. | |
| 27:3.0.1.2.3.7.1.5 | SECTION 478.114
| 478.114 Importation by members of the U.S. Armed Forces. | |
| 27:3.0.1.2.3.7.1.6 | SECTION 478.115
| 478.115 Exempt importation. | |
| 27:3.0.1.2.3.7.1.7 | SECTION 478.116
| 478.116 Conditional importation. | |
| 27:3.0.1.2.3.7.1.8 | SECTION 478.117
| 478.117 Function outside a customs territory. | |
| 27:3.0.1.2.3.7.1.9 | SECTION 478.118
| 478.118 Importation of certain firearms classified as curios or relics. | |
| 27:3.0.1.2.3.7.1.10 | SECTION 478.119
| 478.119 [Reserved] | |
| 27:3.0.1.2.3.7.1.11 | SECTION 478.120
| 478.120 Firearms or ammunition imported by or for a nonimmigrant alien. | |
| 27:3.0.1.2.3.8 | SUBPART H
| Subpart H - Records | |
| 27:3.0.1.2.3.8.1.1 | SECTION 478.121
| 478.121 General. | |
| 27:3.0.1.2.3.8.1.2 | SECTION 478.122
| 478.122 Records maintained by importers. | |
| 27:3.0.1.2.3.8.1.3 | SECTION 478.123
| 478.123 Records maintained by manufacturers. | |
| 27:3.0.1.2.3.8.1.4 | SECTION 478.124
| 478.124 Firearms transaction record. | |
| 27:3.0.1.2.3.8.1.5 | SECTION 478.125
| 478.125 Record of receipt and disposition. | |
| 27:3.0.1.2.3.8.1.6 | SECTION 478.125a
| 478.125a Personal firearms collection. | |
| 27:3.0.1.2.3.8.1.7 | SECTION 478.126
| 478.126 Furnishing transaction information. | |
| 27:3.0.1.2.3.8.1.8 | SECTION 478.126a
| 478.126a Reporting multiple sales or other disposition of pistols and revolvers. | |
| 27:3.0.1.2.3.8.1.9 | SECTION 478.127
| 478.127 Discontinuance of business. | |
| 27:3.0.1.2.3.8.1.10 | SECTION 478.128
| 478.128 False statement or representation. | |
| 27:3.0.1.2.3.8.1.11 | SECTION 478.129
| 478.129 Record retention. | |
| 27:3.0.1.2.3.8.1.12 | SECTION 478.131
| 478.131 Firearms transactions not subject to a NICS check. | |
| 27:3.0.1.2.3.8.1.13 | SECTION 478.132
| 478.132 [Reserved] | |
| 27:3.0.1.2.3.8.1.14 | SECTION 478.133
| 478.133 Records of transactions in semiautomatic assault weapons. | |
| 27:3.0.1.2.3.8.1.15 | SECTION 478.134
| 478.134 Sale of firearms to law enforcement officers. | |
| 27:3.0.1.2.3.9 | SUBPART I
| Subpart I - Exemptions, Seizures, and Forfeitures | |
| 27:3.0.1.2.3.9.1.1 | SECTION 478.141
| 478.141 General. | |
| 27:3.0.1.2.3.9.1.2 | SECTION 478.142
| 478.142 Effect of pardons and expunctions of convictions. | |
| 27:3.0.1.2.3.9.1.3 | SECTION 478.143
| 478.143 Relief from disabilities incurred by indictment. | |
| 27:3.0.1.2.3.9.1.4 | SECTION 478.144
| 478.144 Relief from disabilities under the Act. | |
| 27:3.0.1.2.3.9.1.5 | SECTION 478.145
| 478.145 Research organizations. | |
| 27:3.0.1.2.3.9.1.6 | SECTION 478.146
| 478.146 Deliveries by mail to certain persons. | |
| 27:3.0.1.2.3.9.1.7 | SECTION 478.147
| 478.147 Return of firearm. | |
| 27:3.0.1.2.3.9.1.8 | SECTION 478.148
| 478.148 Armor piercing ammunition intended for sporting or industrial purposes. | |
| 27:3.0.1.2.3.9.1.9 | SECTION 478.149
| 478.149 Armor piercing ammunition manufactured or imported for the purpose of testing or experimentation. | |
| 27:3.0.1.2.3.9.1.10 | SECTION 478.150
| 478.150 Alternative to NICS in certain geographical locations. | |
| 27:3.0.1.2.3.9.1.11 | SECTION 478.151
| 478.151 Semiautomatic rifles or shotguns for testing or experimentation. | |
| 27:3.0.1.2.3.9.1.12 | SECTION 478.152
| 478.152 Seizure and forfeiture. | |
| 27:3.0.1.2.3.9.1.13 | SECTION 478.153
| 478.153 [Reserved] | |
| 27:3.0.1.2.3.10 | SUBPART J
| Subpart J [Reserved] | |
| 27:3.0.1.2.3.11 | SUBPART K
| Subpart K - Exportation | |
| 27:3.0.1.2.3.11.1.1 | SECTION 478.171
| 478.171 Exportation. | |
| 27:3.0.1.2.4 | PART 479
| PART 479 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS | |
| 27:3.0.1.2.4.1 | SUBPART A
| Subpart A - Scope of Regulations | |
| 27:3.0.1.2.4.1.16.1 | SECTION 479.1
| 479.1 General. | |
| 27:3.0.1.2.4.2 | SUBPART B
| Subpart B - Definitions | |
| 27:3.0.1.2.4.2.16.1 | SECTION 479.11
| 479.11 Meaning of terms. | |
| 27:3.0.1.2.4.3 | SUBPART C
| Subpart C - Administrative and Miscellaneous Provisions | |
| 27:3.0.1.2.4.3.16.1 | SECTION 479.21
| 479.21 Forms prescribed. | |
| 27:3.0.1.2.4.3.16.2 | SECTION 479.22
| 479.22 Right of entry and examination. | |
| 27:3.0.1.2.4.3.16.3 | SECTION 479.23
| 479.23 Restrictive use of required information. | |
| 27:3.0.1.2.4.3.16.4 | SECTION 479.24
| 479.24 Destructive device determination. | |
| 27:3.0.1.2.4.3.16.5 | SECTION 479.25
| 479.25 Collector's items. | |
| 27:3.0.1.2.4.3.16.6 | SECTION 479.26
| 479.26 Alternate methods or procedures; emergency variations from requirements. | |
| 27:3.0.1.2.4.4 | SUBPART D
| Subpart D - Special (Occupational) Taxes | |
| 27:3.0.1.2.4.4.16 | SUBJGRP 16
| Change of Ownership | |
| 27:3.0.1.2.4.4.16.1 | SECTION 479.31
| 479.31 Liability for tax. | |
| 27:3.0.1.2.4.4.16.2 | SECTION 479.32
| 479.32 Special (occupational) tax rates. | |
| 27:3.0.1.2.4.4.16.3 | SECTION 479.32a
| 479.32a Reduced rate of tax for small importers and manufacturers. | |
| 27:3.0.1.2.4.4.16.4 | SECTION 479.33
| 479.33 Special exemption. | |
| 27:3.0.1.2.4.4.16.5 | SECTION 479.34
| 479.34 Special tax registration and return. | |
| 27:3.0.1.2.4.4.16.6 | SECTION 479.35
| 479.35 Employer identification number. | |
| 27:3.0.1.2.4.4.16.7 | SECTION 479.36
| 479.36 The special tax stamp, receipt for special (occupational) taxes. | |
| 27:3.0.1.2.4.4.16.8 | SECTION 479.37
| 479.37 Certificates in lieu of stamps lost or destroyed. | |
| 27:3.0.1.2.4.4.16.9 | SECTION 479.38
| 479.38 Engaging in business at more than one location. | |
| 27:3.0.1.2.4.4.16.10 | SECTION 479.39
| 479.39 Engaging in more than one business at the same location. | |
| 27:3.0.1.2.4.4.16.11 | SECTION 479.40
| 479.40 Partnership liability. | |
| 27:3.0.1.2.4.4.16.12 | SECTION 479.41
| 479.41 Single sale. | |
| 27:3.0.1.2.4.4.16.13 | SECTION 479.42
| 479.42 Changes through death of owner. | |
| 27:3.0.1.2.4.4.16.14 | SECTION 479.43
| 479.43 Changes through bankruptcy of owner. | |
| 27:3.0.1.2.4.4.16.15 | SECTION 479.44
| 479.44 Change in partnership or unincorporated association. | |
| 27:3.0.1.2.4.4.16.16 | SECTION 479.45
| 479.45 Changes in corporation. | |
| 27:3.0.1.2.4.4.17 | SUBJGRP 17
| Change of Business Location | |
| 27:3.0.1.2.4.4.17.17 | SECTION 479.46
| 479.46 Notice by taxpayer. | |
| 27:3.0.1.2.4.4.18 | SUBJGRP 18
| Change of Trade Name | |
| 27:3.0.1.2.4.4.18.18 | SECTION 479.47
| 479.47 Notice by taxpayer. | |
| 27:3.0.1.2.4.4.19 | SUBJGRP 19
| Penalties and Interest | |
| 27:3.0.1.2.4.4.19.19 | SECTION 479.48
| 479.48 Failure to pay special (occupational) tax. | |
| 27:3.0.1.2.4.4.19.20 | SECTION 479.49
| 479.49 Failure to register change or removal. | |
| 27:3.0.1.2.4.4.19.21 | SECTION 479.50
| 479.50 Delinquency. | |
| 27:3.0.1.2.4.4.19.22 | SECTION 479.51
| 479.51 Fraudulent return. | |
| 27:3.0.1.2.4.4.20 | SUBJGRP 20
| Application of State Laws | |
| 27:3.0.1.2.4.4.20.23 | SECTION 479.52
| 479.52 State regulations. | |
| 27:3.0.1.2.4.5 | SUBPART E
| Subpart E - Tax on Making Firearms | |
| 27:3.0.1.2.4.5.21 | SUBJGRP 21
| Application To Make a Firearm | |
| 27:3.0.1.2.4.5.21.1 | SECTION 479.61
| 479.61 Rate of tax. | |
| 27:3.0.1.2.4.5.21.2 | SECTION 479.62
| 479.62 Application to make. | |
| 27:3.0.1.2.4.5.21.3 | SECTION 479.63
| 479.63 Identification of applicant. | |
| 27:3.0.1.2.4.5.21.4 | SECTION 479.64
| 479.64 Procedure for approval of application. | |
| 27:3.0.1.2.4.5.21.5 | SECTION 479.65
| 479.65 Denial of application. | |
| 27:3.0.1.2.4.5.21.6 | SECTION 479.66
| 479.66 Subsequent transfer of firearms. | |
| 27:3.0.1.2.4.5.21.7 | SECTION 479.67
| 479.67 Cancellation of stamp. | |
| 27:3.0.1.2.4.5.22 | SUBJGRP 22
| Exceptions to Tax on Making Firearms | |
| 27:3.0.1.2.4.5.22.8 | SECTION 479.68
| 479.68 Qualified manufacturer. | |
| 27:3.0.1.2.4.5.22.9 | SECTION 479.69
| 479.69 Making a firearm for the United States. | |
| 27:3.0.1.2.4.5.22.10 | SECTION 479.70
| 479.70 Certain government entities. | |
| 27:3.0.1.2.4.5.23 | SUBJGRP 23
| Registration | |
| 27:3.0.1.2.4.5.23.11 | SECTION 479.71
| 479.71 Proof of registration. | |
| 27:3.0.1.2.4.6 | SUBPART F
| Subpart F - Transfer Tax | |
| 27:3.0.1.2.4.6.24 | SUBJGRP 24
| Application and Order for Transfer of Firearm | |
| 27:3.0.1.2.4.6.24.1 | SECTION 479.81
| 479.81 Scope of tax. | |
| 27:3.0.1.2.4.6.24.2 | SECTION 479.82
| 479.82 Rate of tax. | |
| 27:3.0.1.2.4.6.24.3 | SECTION 479.83
| 479.83 Transfer tax in addition to import duty. | |
| 27:3.0.1.2.4.6.24.4 | SECTION 479.84
| 479.84 Application to transfer. | |
| 27:3.0.1.2.4.6.24.5 | SECTION 479.85
| 479.85 Identification of transferee. | |
| 27:3.0.1.2.4.6.24.6 | SECTION 479.86
| 479.86 Action on application. | |
| 27:3.0.1.2.4.6.24.7 | SECTION 479.87
| 479.87 Cancellation of stamp. | |
| 27:3.0.1.2.4.6.25 | SUBJGRP 25
| Exemptions Relating to Transfers of Firearms | |
| 27:3.0.1.2.4.6.25.8 | SECTION 479.88
| 479.88 Special (occupational) taxpayers. | |
| 27:3.0.1.2.4.6.25.9 | SECTION 479.89
| 479.89 Transfers to the United States. | |
| 27:3.0.1.2.4.6.25.10 | SECTION 479.90
| 479.90 Certain government entities. | |
| 27:3.0.1.2.4.6.25.11 | SECTION 479.90a
| 479.90a Estates. | |
| 27:3.0.1.2.4.6.25.12 | SECTION 479.91
| 479.91 Unserviceable firearms. | |
| 27:3.0.1.2.4.6.25.13 | SECTION 479.92
| 479.92 Transportation of firearms to effect transfer. | |
| 27:3.0.1.2.4.6.26 | SUBJGRP 26
| Other Provisions | |
| 27:3.0.1.2.4.6.26.14 | SECTION 479.93
| 479.93 Transfers of firearms to certain persons. | |
| 27:3.0.1.2.4.7 | SUBPART G
| Subpart G - Registration and Identification of Firearms | |
| 27:3.0.1.2.4.7.27 | SUBJGRP 27
| Machine Guns | |
| 27:3.0.1.2.4.7.27.1 | SECTION 479.101
| 479.101 Registration of firearms. | |
| 27:3.0.1.2.4.7.27.2 | SECTION 479.102
| 479.102 How must firearms be identified | |
| 27:3.0.1.2.4.7.27.3 | SECTION 479.103
| 479.103 Registration of firearms manufactured. | |
| 27:3.0.1.2.4.7.27.4 | SECTION 479.104
| 479.104 Registration of firearms by certain governmental entities. | |
| 27:3.0.1.2.4.7.27.5 | SECTION 479.105
| 479.105 Transfer and possession of machine guns. | |
| 27:3.0.1.2.4.8 | SUBPART H
| Subpart H - Importation and Exportation | |
| 27:3.0.1.2.4.8.28 | SUBJGRP 28
| Importation | |
| 27:3.0.1.2.4.8.28.1 | SECTION 479.111
| 479.111 Procedure. | |
| 27:3.0.1.2.4.8.28.2 | SECTION 479.112
| 479.112 Registration of imported firearms. | |
| 27:3.0.1.2.4.8.28.3 | SECTION 479.113
| 479.113 Conditional importation. | |
| 27:3.0.1.2.4.8.29 | SUBJGRP 29
| Exportation | |
| 27:3.0.1.2.4.8.29.4 | SECTION 479.114
| 479.114 Application and permit for exportation of firearms. | |
| 27:3.0.1.2.4.8.29.5 | SECTION 479.115
| 479.115 Action by Director. | |
| 27:3.0.1.2.4.8.29.6 | SECTION 479.116
| 479.116 Procedure by exporter. | |
| 27:3.0.1.2.4.8.29.7 | SECTION 479.117
| 479.117 Action by Customs. | |
| 27:3.0.1.2.4.8.29.8 | SECTION 479.118
| 479.118 Proof of exportation. | |
| 27:3.0.1.2.4.8.29.9 | SECTION 479.119
| 479.119 Transportation of firearms to effect exportation. | |
| 27:3.0.1.2.4.8.29.10 | SECTION 479.120
| 479.120 Refunds. | |
| 27:3.0.1.2.4.8.29.11 | SECTION 479.121
| 479.121 Insular possessions. | |
| 27:3.0.1.2.4.8.30 | SUBJGRP 30
| Arms Export Control Act | |
| 27:3.0.1.2.4.8.30.12 | SECTION 479.122
| 479.122 Requirements. | |
| 27:3.0.1.2.4.9 | SUBPART I
| Subpart I - Records and Returns | |
| 27:3.0.1.2.4.9.31.1 | SECTION 479.131
| 479.131 Records. | |
| 27:3.0.1.2.4.10 | SUBPART J
| Subpart J - Stolen or Lost Firearms or Documents | |
| 27:3.0.1.2.4.10.31.1 | SECTION 479.141
| 479.141 Stolen or lost firearms. | |
| 27:3.0.1.2.4.10.31.2 | SECTION 479.142
| 479.142 Stolen or lost documents. | |
| 27:3.0.1.2.4.11 | SUBPART K
| Subpart K - Examination of Books and Records | |
| 27:3.0.1.2.4.11.31.1 | SECTION 479.151
| 479.151 Failure to make returns: Substitute returns. | |
| 27:3.0.1.2.4.11.31.2 | SECTION 479.152
| 479.152 Penalties (records and returns). | |
| 27:3.0.1.2.4.12 | SUBPART L
| Subpart L - Distribution and Sale of Stamps | |
| 27:3.0.1.2.4.12.31.1 | SECTION 479.161
| 479.161 National Firearms Act stamps. | |
| 27:3.0.1.2.4.12.31.2 | SECTION 479.162
| 479.162 Stamps authorized. | |
| 27:3.0.1.2.4.12.31.3 | SECTION 479.163
| 479.163 Reuse of stamps prohibited. | |
| 27:3.0.1.2.4.13 | SUBPART M
| Subpart M - Redemption of or Allowance for Stamps or Refunds | |
| 27:3.0.1.2.4.13.31.1 | SECTION 479.171
| 479.171 Redemption of or allowance for stamps. | |
| 27:3.0.1.2.4.13.31.2 | SECTION 479.172
| 479.172 Refunds. | |
| 27:3.0.1.2.4.14 | SUBPART N
| Subpart N - Penalties and Forfeitures | |
| 27:3.0.1.2.4.14.31.1 | SECTION 479.181
| 479.181 Penalties. | |
| 27:3.0.1.2.4.14.31.2 | SECTION 479.182
| 479.182 Forfeitures. | |
| 27:3.0.1.2.4.15 | SUBPART O
| Subpart O - Other Laws Applicable | |
| 27:3.0.1.2.4.15.31.1 | SECTION 479.191
| 479.191 Applicability of other provisions of internal revenue laws. | |
| 27:3.0.1.2.4.15.31.2 | SECTION 479.192
| 479.192 Commerce in firearms and ammunition. | |
| 27:3.0.1.2.4.15.31.3 | SECTION 479.193
| 479.193 Arms Export Control Act. | |