Regulations last checked for updates: Nov 23, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024
All TitlesTitle 27Chapter IIPart 479Subpart F - Subpart F—Transfer Tax
View all text of Subpart F [§ 479.81 - § 479.93]
§ 479.83 - Transfer tax in addition to import duty.

The transfer tax imposed by section 5811, I.R.C., is in addition to any import duty.

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.
cite as: 27 CFR 479.83
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