Title 27

PART 479 SUBPART E

Subpart E - Tax on Making Firearms

• 26 U.S.C. 5812; 26 U.S.C. 5822; 26 U.S.C. 7801; 26 U.S.C. 7805.
• 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.

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.

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