This regulation explains requirements (including tax and registration) for manufacturing, making, dealing in, transferring, importing, and exporting firearms covered by the National Firearms Act ("NFA firearms").
Search 27 CFR Part 479
Some example topic searches:
Important topics include:
- Definition of NFA firearms
- Definitions of terms used in this regulation
- Special (occupational) tax rates and registration
- Tax on making a NFA firearm (and application to make a NFA firearm)
- Tax on transferring a NFA firearm (and application to transfer a NFA firearm)
- Registration and identification of NFA firearms
- Importation and exportation of NFA firearms
- Penalties and forfeitures
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