CFR›Title 27›Chapter II›Part 479›Subpart E ContainsSection 479.61; Subject groups Application To Make a Firearm–RegistrationCorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 Subpart E—Tax on Making Firearms Contents 479.61 § 479.61 Rate of tax. Application To Make a Firearm Application To Make a Firearm Sections 479.62–479.67 Exceptions to Tax on Making Firearms Exceptions to Tax on Making Firearms Sections 479.68–479.70 Registration Registration Section 479.71 Previous D Subpart D—Special (Occupational) Taxes Next F Subpart F—Transfer Tax