Justia :: 27 C.F.R. PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

Justia> Law> United States> Code of Federal Regulations> Title 27 - Alcohol, Tobacco Products and Firearms> CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE> PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

27 C.F.R. PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

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

General.

Subpart B--DEFINITIONS

Meaning of terms.

Subpart C--ADMINISTRATIVE AND MISCELLANEOUS PROVISIONS

Forms prescribed.

Right of entry and examination.

Restrictive use of required information.

Destructive device determination.

Collector's items.

Alternate methods or procedures; emergency variations from requirements.

Subpart D--SPECIAL (OCCUPATIONAL) TAXES

Liability for tax.

Special (occupational) tax rates.

Reduced rate of tax for small importers and manufacturers.

Special exemption.

Special tax registration and return.

Employer identification number.

The special tax stamp, receipt for special (occupational) taxes.

Certificates in lieu of stamps lost or destroyed.

Engaging in business at more than one location.

Engaging in more than one business at the same location.

Partnership liability.

Single sale.

Changes through death of owner.

Changes through bankruptcy of owner.

Change in partnership or unincorporated association.

Changes in corporation.

Notice by taxpayer.

Notice by taxpayer.

Failure to pay special (occupational) tax.

Failure to register change or removal.

Delinquency.

Fraudulent return.

State regulations.

Subpart E--TAX ON MAKING FIREARMS

Rate of tax.

Application to make.

Identification of applicant.

Procedure for approval of application.

Denial of application.

Subsequent transfer of firearms.

Cancellation of stamp.

Qualified manufacturer.

Making a firearm for the United States.

Certain government entities.

Proof of registration.

Subpart F--TRANSFER TAX

Scope of tax.

Rate of tax.

Transfer tax in addition to import duty.

Application to transfer.

Identification of transferee.

Action on application.

Cancellation of stamp.

Special (occupational) taxpayers.

Transfers to the United States.

Certain government entities.

Unserviceable firearms.

Transportation of firearms to effect transfer.

Transfers of firearms to certain persons.

Subpart G--REGISTRATION AND IDENTIFICATION OF FIREARMS

Registration of firearms.

How must firearms be identified?

Registration of firearms manufactured.

Registration of firearms by certain governmental entities.

Transfer and possession of machine guns.

Subpart H--IMPORTATION AND EXPORTATION

Procedure.

Registration of imported firearms.

Conditional importation.

Application and permit for exportation of firearms.

Action by Director.

Procedure by exporter.

Action by Customs.

Proof of exportation.

Transportation of firearms to effect exportation.

Refunds.

Insular possessions.

Requirements.

Subpart I--RECORDS AND RETURNS

Records.

Subpart J--STOLEN OR LOST FIREARMS OR DOCUMENTS

Stolen or lost firearms.

Stolen or lost documents.

Subpart K--EXAMINATION OF BOOKS AND RECORDS

Failure to make returns: Substitute returns.

Penalties (records and returns).

Subpart L--DISTRIBUTION AND SALE OF STAMPS

National Firearms Act stamps.

Stamps authorized.

Reuse of stamps prohibited.

Subpart M--REDEMPTION OF OR ALLOWANCE FOR STAMPS OR REFUNDS

Redemption of or allowance for stamps.

Refunds.

Subpart N--PENALTIES AND FORFEITURES

Penalties.

Forfeitures.

Subpart O--OTHER LAWS APPLICABLE

Applicability of other provisions of internal revenue laws.

Commerce in firearms and ammunition.

Arms Export Control Act.