Title 27

PART 479 SUBPART 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.