§ 479.82 Rate of tax.

The transfer tax imposed with respect to firearms transferred within the United States is at the rate of $200 for each firearm transferred, except that the transfer tax on any firearm classified as “any other weapon” shall be at the rate of $5 for each such firearm transferred. The tax imposed on the transfer of the firearm shall be paid by the transferor.

  1. a.(a) The transfer tax imposed with respect to NFA firearms transferred within the United States is at the rate of —

    1. 1.(1) $200 for each firearm transferred, in the case of a machine gun or a destructive device; and

    2. 2.(2) $0 for any firearm transferred that is not described in paragraph (1).

  2. b.(b) The transferor must pay the transfer tax.