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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
TITLE 27--Alcohol, Tobacco Products, and Firearms
CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE
SUBCHAPTER B--FIREARMS AND AMMUNITION
PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subpart A--SCOPE OF REGULATIONS
Subpart B--DEFINITIONS
Subpart C--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS
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| Right of entry and examination. |
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| Restrictive use of required information. |
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| Destructive device determination. |
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| Alternate methods or procedures; emergency variations from requirements. |
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Subpart D--SPECIAL (OCCUPATIONAL) TAXES
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| Special (occupational) tax rates. |
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| Reduced rate of tax for small importers and manufacturers. |
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| Special tax registration and return. |
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| Employer identification number. |
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| The special tax stamp, receipt for special (occupational) taxes. |
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| Certificates in lieu of stamps lost or destroyed. |
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| Engaging in business at more than one location. |
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| Engaging in more than one business at the same location. |
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| Changes through death of owner. |
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| Changes through bankruptcy of owner. |
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| Change in partnership or unincorporated association. |
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| Failure to pay special (occupational) tax. |
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| Failure to register change or removal. |
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Subpart E--TAX ON MAKING FIREARMS
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| Identification of applicant. |
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| Procedure for approval of application. |
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| Subsequent transfer of firearms. |
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| Making a firearm for the United States. |
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| Certain government entities. |
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Subpart F--TRANSFER TAX
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| Transfer tax in addition to import duty. |
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| Identification of transferee. |
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| Special (occupational) taxpayers. |
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| Transfers to the United States. |
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| Certain government entities. |
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| Transportation of firearms to effect transfer. |
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| Transfers of firearms to certain persons. |
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Subpart G--REGISTRATION AND IDENTIFICATION OF FIREARMS
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| Registration of firearms. |
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| How must firearms be identified? |
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| Registration of firearms manufactured. |
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| Registration of firearms by certain governmental entities. |
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| Transfer and possession of machine guns. |
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Subpart H--IMPORTATION AND EXPORTATION
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| Registration of imported firearms. |
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| Application and permit for exportation of firearms. |
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| Transportation of firearms to effect exportation. |
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Subpart I--RECORDS AND RETURNS
Subpart J--STOLEN OR LOST FIREARMS OR DOCUMENTS
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| Stolen or lost documents. |
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Subpart K--EXAMINATION OF BOOKS AND RECORDS
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| Failure to make returns: Substitute returns. |
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| Penalties (records and returns). |
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Subpart L--DISTRIBUTION AND SALE OF STAMPS
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| National Firearms Act stamps. |
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| Reuse of stamps prohibited. |
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Subpart M--REDEMPTION OF OR ALLOWANCE FOR STAMPS OR REFUNDS
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| Redemption of or allowance for stamps. |
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Subpart N--PENALTIES AND FORFEITURES
Subpart O--OTHER LAWS APPLICABLE
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| Applicability of other provisions of internal revenue laws. |
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| Commerce in firearms and ammunition. |
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