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27 CFR Part 479

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§479

Effective 4/1/2019 to present.

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479.

SUBPART A - Scope of Regulations
§ 479.1 General.
SUBPART B - Definitions
§ 479.11 Meaning of terms.
SUBPART C - Administrative and Miscellaneous Provisions
§ 479.21 Forms prescribed.
§ 479.22 Right of entry and examination.
§ 479.23 Restrictive use of required information.
§ 479.24 Destructive device determination.
§ 479.25 Collector's items.
§ 479.26 Alternate methods or procedures; emergency variations from requirements.
SUBPART D - Special (Occupational) Taxes
§ 479.31 Liability for tax.
§ 479.32 Special (occupational) tax rates.
§ 479.32a Reduced rate of tax for small importers and manufacturers.
§ 479.33 Special exemption.
§ 479.34 Special tax registration and return.
§ 479.35 Employer identification number.
§ 479.36 The special tax stamp, receipt for special (occupational) taxes.
§ 479.37 Certificates in lieu of stamps lost or destroyed.
§ 479.38 Engaging in business at more than one location.
§ 479.39 Engaging in more than one business at the same location.
§ 479.40 Partnership liability.
§ 479.41 Single sale.
CHANGE OF OWNERSHIP
§ 479.42 Changes through death of owner.
§ 479.43 Changes through bankruptcy of owner.
§ 479.44 Change in partnership or unincorporated association.
§ 479.45 Changes in corporation.
CHANGE OF BUSINESS LOCATION
§ 479.46 Notice by taxpayer.
CHANGE OF TRADE NAME
§ 479.47 Notice by taxpayer.
PENALTIES AND INTEREST
§ 479.48 Failure to pay special (occupational) tax.
§ 479.49 Failure to register change or removal.
§ 479.50 Delinquency.
§ 479.51 Fraudulent return.
APPLICATION OF STATE LAWS
§ 479.52 State regulations.
SUBPART E - Tax on Making Firearms
§ 479.61 Rate of tax.
APPLICATION TO MAKE A FIREARM
§ 479.62 Application to make.
§ 479.63 Identification of applicant.
§ 479.64 Procedure for approval of application.
§ 479.65 Denial of application.
§ 479.66 Subsequent transfer of firearms.
§ 479.67 Cancellation of stamp.
EXCEPTIONS TO TAX ON MAKING FIREARMS
§ 479.68 Qualified manufacturer.
§ 479.69 Making a firearm for the United States.
§ 479.70 Certain government entities.
REGISTRATION
§ 479.71 Proof of registration.
SUBPART F - Transfer Tax
§ 479.81 Scope of tax.
§ 479.82 Rate of tax.
§ 479.83 Transfer tax in addition to import duty.
APPLICATION AND ORDER FOR TRANSFER OF FIREARM
§ 479.84 Application to transfer.
§ 479.85 Identification of transferee.
§ 479.86 Action on application.
§ 479.87 Cancellation of stamp.
EXEMPTIONS RELATING TO TRANSFERS OF FIREARMS
§ 479.88 Special (occupational) taxpayers.
§ 479.89 Transfers to the United States.
§ 479.90 Certain government entities.
§ 479.90a Estates.
§ 479.91 Unserviceable firearms.
§ 479.92 Transportation of firearms to effect transfer.
OTHER PROVISIONS
§ 479.93 Transfers of firearms to certain persons.
SUBPART G - Registration and Identification of Firearms
§ 479.101 Registration of firearms.
§ 479.102 How must firearms be identified?
§ 479.103 Registration of firearms manufactured.
§ 479.104 Registration of firearms by certain governmental entities.
MACHINE GUNS
§ 479.105 Transfer and possession of machine guns.
SUBPART H - Importation and Exportation
IMPORTATION
§ 479.111 Procedure.
§ 479.112 Registration of imported firearms.
§ 479.113 Conditional importation.
EXPORTATION
§ 479.114 Application and permit for exportation of firearms.
§ 479.115 Action by Director.
§ 479.116 Procedure by exporter.
§ 479.117 Action by Customs.
§ 479.118 Proof of exportation.
§ 479.119 Transportation of firearms to effect exportation.
§ 479.120 Refunds.
§ 479.121 Insular possessions.
ARMS EXPORT CONTROL ACT
§ 479.122 Requirements.
SUBPART I - Records and Returns
§ 479.131 Records.
SUBPART J - Stolen or Lost Firearms or Documents
§ 479.141 Stolen or lost firearms.
§ 479.142 Stolen or lost documents.
SUBPART K - Examination of Books and Records
§ 479.151 Failure to make returns: Substitute returns.
§ 479.152 Penalties (records and returns).
SUBPART L - Distribution and Sale of Stamps
§ 479.161 National Firearms Act stamps.
§ 479.162 Stamps authorized.
§ 479.163 Reuse of stamps prohibited.
SUBPART M - Redemption of or Allowance for Stamps or Refunds
§ 479.171 Redemption of or allowance for stamps.
§ 479.172 Refunds.
SUBPART N - Penalties and Forfeitures
§ 479.181 Penalties.
§ 479.182 Forfeitures.
SUBPART O - Other Laws Applicable
§ 479.191 Applicability of other provisions of internal revenue laws.
§ 479.192 Commerce in firearms and ammunition.
§ 479.193 Arms Export Control Act.

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4/1/2019
Final Rule
- Published 4/1/2019
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3/26/2019
Final Rule
- Published 12/26/2018
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7/13/2016
Final Rule
- Published 1/15/2016
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8/11/2014
Final Rule
- Published 8/11/2014
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4/8/2014
Final Rule
- Published 2/7/2014
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10/2/2008
Final Rule
- Published 10/2/2008
Compare 479 effective on 10/2/2008 with
1/24/2003
Final Rule
- Published 1/24/2003
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§ 479.87 Cancellation of stamp.

The method of cancellation of the stamp required by this subpart as prescribed in § 479.67 shall be used.

Previous section - § 479.86 Action on application.
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