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Regulations last checked for updates: May 17, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All Titles
Title 27
Chapter II
Part 479
Subpart F - Subpart F—Transfer Tax
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.
§ 479.81 - Scope of tax.
§ 479.82 - Rate of tax.
§ 479.83 - Transfer tax in addition to import duty.
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.
authority:
26 U.S.C. 5812
;
26 U.S.C. 5822
;
26 U.S.C. 7801
;
26 U.S.C. 7805.
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.
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