Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:
| Per year or fraction thereof
|
---|
Class 1—Importer of firearms (including an importer only of weapons classified as “any other weapon”) | $1,000
|
Class 2—Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”) | 1,000
|
Class 3—Dealer in firearms (including a dealer only of weapons classified as “any other weapon”) | 500 |
[T.D. ATF-271, 53 FR 17550, May 17, 1988; ATF 2014R-42, 84 FR 12094, Apr. 1, 2019]
source: 36 FR 14256, Aug. 3, 1971, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.
cite as: 27 CFR 479.32