Title 27, Part 479 — Machine Guns, Destructive Devices, and Certain Other Firearms
88 sections
Section 479.1
General.
Section 479.11
Meaning of terms.
Section 479.21
Forms prescribed.
Section 479.22
Right of entry and examination.
Section 479.23
Restrictive use of required information.
Section 479.24
Destructive device determination.
Section 479.25
Collector's items.
Section 479.26
Alternate methods or procedures; emergency variations from requirements.
Section 479.31
Liability for tax.
Section 479.32
Special (occupational) tax rates.
Section 479.32a
Reduced rate of tax for small importers and manufacturers.
Section 479.33
Special exemption.
Section 479.34
Special tax registration and return.
Section 479.35
Employer identification number.
Section 479.36
The special tax stamp, receipt for special (occupational) taxes.
Section 479.37
Certificates in lieu of stamps lost or destroyed.
Section 479.38
Engaging in business at more than one location.
Section 479.39
Engaging in more than one business at the same location.
Section 479.40
Partnership liability.
Section 479.41
Single sale.
Section 479.42
Changes through death of owner.
Section 479.43
Changes through bankruptcy of owner.
Section 479.44
Change in partnership or unincorporated association.
Section 479.45
Changes in corporation.
Section 479.46
Notice by taxpayer.
Section 479.47
Notice by taxpayer.
Section 479.48
Failure to pay special (occupational) tax.
Section 479.49
Failure to register change or removal.
Section 479.50
Delinquency.
Section 479.51
Fraudulent return.
Section 479.52
State regulations.
Section 479.61
Rate of tax.
Section 479.62
Application to make.
Section 479.63
Identification of applicant.
Section 479.64
Procedure for approval of application.
Section 479.65
Denial of application.
Section 479.66
Subsequent transfer of firearms.
Section 479.67
Cancellation of stamp.
Section 479.68
Qualified manufacturer.
Section 479.69
Making a firearm for the United States.
Section 479.70
Certain government entities.
Section 479.71
Proof of registration.
Section 479.81
Scope of tax.
Section 479.82
Rate of tax.
Section 479.83
Transfer tax in addition to import duty.
Section 479.84
Application to transfer.
Section 479.85
Identification of transferee.
Section 479.86
Action on application.
Section 479.87
Cancellation of stamp.
Section 479.88
Special (occupational) taxpayers.
Section 479.89
Transfers to the United States.
Section 479.90
Certain government entities.
Section 479.90a
Estates.
Section 479.91
Unserviceable firearms.
Section 479.92
Transportation of firearms to effect transfer.
Section 479.93
Transfers of firearms to certain persons.
Section 479.101
Registration of firearms.
Section 479.102
Identification of firearms.
Section 479.103
Registration of firearms manufactured.
Section 479.104
Registration of firearms by certain governmental entities.
Section 479.105
Transfer and possession of machine guns.
Section 479.111
Procedure.
Section 479.112
Registration of imported firearms.
Section 479.113
Conditional importation.
Section 479.114
Application and permit for exportation of firearms.
Section 479.115
Action by Director.
Section 479.116
Procedure by exporter.
Section 479.117
Action by Customs.
Section 479.118
Proof of exportation.
Section 479.119
Transportation of firearms to effect exportation.
Section 479.120
Refunds.
Section 479.121
Insular possessions.
Section 479.122
Requirements.
Section 479.131
Records.
Section 479.141
Stolen or lost firearms.
Section 479.142
Stolen or lost documents.
Section 479.151
Failure to make returns: Substitute returns.
Section 479.152
Penalties (records and returns).
Section 479.161
National Firearms Act stamps.
Section 479.162
Stamps authorized.
Section 479.163
Reuse of stamps prohibited.
Section 479.171
Redemption of or allowance for stamps.
Section 479.172
Refunds.
Section 479.181
Penalties.
Section 479.182
Forfeitures.
Section 479.191
Applicability of other provisions of internal revenue laws.
Section 479.192
Commerce in firearms and ammunition.
Section 479.193
Arms Export Control Act.