Title 27

PART 479

Part 479 - Machine Guns, Destructive Devices, And Certain Other Firearms

PART 479 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Authority:26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805. Source:36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003. Editorial Note:Nomenclature changes to part 479 appear by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

27:3.0.1.2.4.1SUBPART A
Subpart A - Scope of Regulations
27:3.0.1.2.4.1.16.1SECTION 479.1
   479.1 General.
27:3.0.1.2.4.2SUBPART B
Subpart B - Definitions
27:3.0.1.2.4.2.16.1SECTION 479.11
   479.11 Meaning of terms.
27:3.0.1.2.4.3SUBPART C
Subpart C - Administrative and Miscellaneous Provisions
27:3.0.1.2.4.3.16.1SECTION 479.21
   479.21 Forms prescribed.
27:3.0.1.2.4.3.16.2SECTION 479.22
   479.22 Right of entry and examination.
27:3.0.1.2.4.3.16.3SECTION 479.23
   479.23 Restrictive use of required information.
27:3.0.1.2.4.3.16.4SECTION 479.24
   479.24 Destructive device determination.
27:3.0.1.2.4.3.16.5SECTION 479.25
   479.25 Collector's items.
27:3.0.1.2.4.3.16.6SECTION 479.26
   479.26 Alternate methods or procedures; emergency variations from requirements.
27:3.0.1.2.4.4SUBPART D
Subpart D - Special (Occupational) Taxes
27:3.0.1.2.4.4.16SUBJGRP 16
   Change of Ownership
27:3.0.1.2.4.4.16.1SECTION 479.31
   479.31 Liability for tax.
27:3.0.1.2.4.4.16.2SECTION 479.32
   479.32 Special (occupational) tax rates.
27:3.0.1.2.4.4.16.3SECTION 479.32a
   479.32a Reduced rate of tax for small importers and manufacturers.
27:3.0.1.2.4.4.16.4SECTION 479.33
   479.33 Special exemption.
27:3.0.1.2.4.4.16.5SECTION 479.34
   479.34 Special tax registration and return.
27:3.0.1.2.4.4.16.6SECTION 479.35
   479.35 Employer identification number.
27:3.0.1.2.4.4.16.7SECTION 479.36
   479.36 The special tax stamp, receipt for special (occupational) taxes.
27:3.0.1.2.4.4.16.8SECTION 479.37
   479.37 Certificates in lieu of stamps lost or destroyed.
27:3.0.1.2.4.4.16.9SECTION 479.38
   479.38 Engaging in business at more than one location.
27:3.0.1.2.4.4.16.10SECTION 479.39
   479.39 Engaging in more than one business at the same location.
27:3.0.1.2.4.4.16.11SECTION 479.40
   479.40 Partnership liability.
27:3.0.1.2.4.4.16.12SECTION 479.41
   479.41 Single sale.
27:3.0.1.2.4.4.16.13SECTION 479.42
   479.42 Changes through death of owner.
27:3.0.1.2.4.4.16.14SECTION 479.43
   479.43 Changes through bankruptcy of owner.
27:3.0.1.2.4.4.16.15SECTION 479.44
   479.44 Change in partnership or unincorporated association.
27:3.0.1.2.4.4.16.16SECTION 479.45
   479.45 Changes in corporation.
27:3.0.1.2.4.4.17SUBJGRP 17
   Change of Business Location
27:3.0.1.2.4.4.17.17SECTION 479.46
   479.46 Notice by taxpayer.
27:3.0.1.2.4.4.18SUBJGRP 18
   Change of Trade Name
27:3.0.1.2.4.4.18.18SECTION 479.47
   479.47 Notice by taxpayer.
27:3.0.1.2.4.4.19SUBJGRP 19
   Penalties and Interest
27:3.0.1.2.4.4.19.19SECTION 479.48
   479.48 Failure to pay special (occupational) tax.
27:3.0.1.2.4.4.19.20SECTION 479.49
   479.49 Failure to register change or removal.
27:3.0.1.2.4.4.19.21SECTION 479.50
   479.50 Delinquency.
27:3.0.1.2.4.4.19.22SECTION 479.51
   479.51 Fraudulent return.
27:3.0.1.2.4.4.20SUBJGRP 20
   Application of State Laws
27:3.0.1.2.4.4.20.23SECTION 479.52
   479.52 State regulations.
27:3.0.1.2.4.5SUBPART E
Subpart E - Tax on Making Firearms
27:3.0.1.2.4.5.21SUBJGRP 21
   Application To Make a Firearm
27:3.0.1.2.4.5.21.1SECTION 479.61
   479.61 Rate of tax.
27:3.0.1.2.4.5.21.2SECTION 479.62
   479.62 Application to make.
27:3.0.1.2.4.5.21.3SECTION 479.63
   479.63 Identification of applicant.
27:3.0.1.2.4.5.21.4SECTION 479.64
   479.64 Procedure for approval of application.
27:3.0.1.2.4.5.21.5SECTION 479.65
   479.65 Denial of application.
27:3.0.1.2.4.5.21.6SECTION 479.66
   479.66 Subsequent transfer of firearms.
27:3.0.1.2.4.5.21.7SECTION 479.67
   479.67 Cancellation of stamp.
27:3.0.1.2.4.5.22SUBJGRP 22
   Exceptions to Tax on Making Firearms
27:3.0.1.2.4.5.22.8SECTION 479.68
   479.68 Qualified manufacturer.
27:3.0.1.2.4.5.22.9SECTION 479.69
   479.69 Making a firearm for the United States.
27:3.0.1.2.4.5.22.10SECTION 479.70
   479.70 Certain government entities.
27:3.0.1.2.4.5.23SUBJGRP 23
   Registration
27:3.0.1.2.4.5.23.11SECTION 479.71
   479.71 Proof of registration.
27:3.0.1.2.4.6SUBPART F
Subpart F - Transfer Tax
27:3.0.1.2.4.6.24SUBJGRP 24
   Application and Order for Transfer of Firearm
27:3.0.1.2.4.6.24.1SECTION 479.81
   479.81 Scope of tax.
27:3.0.1.2.4.6.24.2SECTION 479.82
   479.82 Rate of tax.
27:3.0.1.2.4.6.24.3SECTION 479.83
   479.83 Transfer tax in addition to import duty.
27:3.0.1.2.4.6.24.4SECTION 479.84
   479.84 Application to transfer.
27:3.0.1.2.4.6.24.5SECTION 479.85
   479.85 Identification of transferee.
27:3.0.1.2.4.6.24.6SECTION 479.86
   479.86 Action on application.
27:3.0.1.2.4.6.24.7SECTION 479.87
   479.87 Cancellation of stamp.
27:3.0.1.2.4.6.25SUBJGRP 25
   Exemptions Relating to Transfers of Firearms
27:3.0.1.2.4.6.25.8SECTION 479.88
   479.88 Special (occupational) taxpayers.
27:3.0.1.2.4.6.25.9SECTION 479.89
   479.89 Transfers to the United States.
27:3.0.1.2.4.6.25.10SECTION 479.90
   479.90 Certain government entities.
27:3.0.1.2.4.6.25.11SECTION 479.90a
   479.90a Estates.
27:3.0.1.2.4.6.25.12SECTION 479.91
   479.91 Unserviceable firearms.
27:3.0.1.2.4.6.25.13SECTION 479.92
   479.92 Transportation of firearms to effect transfer.
27:3.0.1.2.4.6.26SUBJGRP 26
   Other Provisions
27:3.0.1.2.4.6.26.14SECTION 479.93
   479.93 Transfers of firearms to certain persons.
27:3.0.1.2.4.7SUBPART G
Subpart G - Registration and Identification of Firearms
27:3.0.1.2.4.7.27SUBJGRP 27
   Machine Guns
27:3.0.1.2.4.7.27.1SECTION 479.101
   479.101 Registration of firearms.
27:3.0.1.2.4.7.27.2SECTION 479.102
   479.102 How must firearms be identified
27:3.0.1.2.4.7.27.3SECTION 479.103
   479.103 Registration of firearms manufactured.
27:3.0.1.2.4.7.27.4SECTION 479.104
   479.104 Registration of firearms by certain governmental entities.
27:3.0.1.2.4.7.27.5SECTION 479.105
   479.105 Transfer and possession of machine guns.
27:3.0.1.2.4.8SUBPART H
Subpart H - Importation and Exportation
27:3.0.1.2.4.8.28SUBJGRP 28
   Importation
27:3.0.1.2.4.8.28.1SECTION 479.111
   479.111 Procedure.
27:3.0.1.2.4.8.28.2SECTION 479.112
   479.112 Registration of imported firearms.
27:3.0.1.2.4.8.28.3SECTION 479.113
   479.113 Conditional importation.
27:3.0.1.2.4.8.29SUBJGRP 29
   Exportation
27:3.0.1.2.4.8.29.4SECTION 479.114
   479.114 Application and permit for exportation of firearms.
27:3.0.1.2.4.8.29.5SECTION 479.115
   479.115 Action by Director.
27:3.0.1.2.4.8.29.6SECTION 479.116
   479.116 Procedure by exporter.
27:3.0.1.2.4.8.29.7SECTION 479.117
   479.117 Action by Customs.
27:3.0.1.2.4.8.29.8SECTION 479.118
   479.118 Proof of exportation.
27:3.0.1.2.4.8.29.9SECTION 479.119
   479.119 Transportation of firearms to effect exportation.
27:3.0.1.2.4.8.29.10SECTION 479.120
   479.120 Refunds.
27:3.0.1.2.4.8.29.11SECTION 479.121
   479.121 Insular possessions.
27:3.0.1.2.4.8.30SUBJGRP 30
   Arms Export Control Act
27:3.0.1.2.4.8.30.12SECTION 479.122
   479.122 Requirements.
27:3.0.1.2.4.9SUBPART I
Subpart I - Records and Returns
27:3.0.1.2.4.9.31.1SECTION 479.131
   479.131 Records.
27:3.0.1.2.4.10SUBPART J
Subpart J - Stolen or Lost Firearms or Documents
27:3.0.1.2.4.10.31.1SECTION 479.141
   479.141 Stolen or lost firearms.
27:3.0.1.2.4.10.31.2SECTION 479.142
   479.142 Stolen or lost documents.
27:3.0.1.2.4.11SUBPART K
Subpart K - Examination of Books and Records
27:3.0.1.2.4.11.31.1SECTION 479.151
   479.151 Failure to make returns: Substitute returns.
27:3.0.1.2.4.11.31.2SECTION 479.152
   479.152 Penalties (records and returns).
27:3.0.1.2.4.12SUBPART L
Subpart L - Distribution and Sale of Stamps
27:3.0.1.2.4.12.31.1SECTION 479.161
   479.161 National Firearms Act stamps.
27:3.0.1.2.4.12.31.2SECTION 479.162
   479.162 Stamps authorized.
27:3.0.1.2.4.12.31.3SECTION 479.163
   479.163 Reuse of stamps prohibited.
27:3.0.1.2.4.13SUBPART M
Subpart M - Redemption of or Allowance for Stamps or Refunds
27:3.0.1.2.4.13.31.1SECTION 479.171
   479.171 Redemption of or allowance for stamps.
27:3.0.1.2.4.13.31.2SECTION 479.172
   479.172 Refunds.
27:3.0.1.2.4.14SUBPART N
Subpart N - Penalties and Forfeitures
27:3.0.1.2.4.14.31.1SECTION 479.181
   479.181 Penalties.
27:3.0.1.2.4.14.31.2SECTION 479.182
   479.182 Forfeitures.
27:3.0.1.2.4.15SUBPART O
Subpart O - Other Laws Applicable
27:3.0.1.2.4.15.31.1SECTION 479.191
   479.191 Applicability of other provisions of internal revenue laws.
27:3.0.1.2.4.15.31.2SECTION 479.192
   479.192 Commerce in firearms and ammunition.
27:3.0.1.2.4.15.31.3SECTION 479.193
   479.193 Arms Export Control Act.